Purpose: This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the...

Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in...

Purpose The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social...