This paper proposes a strategic leadership framework that integrates Spiritual Intelligence (SQ) and Intellectual Capital (IC) as intangible capabilities to drive sustainability-focused transformation. Through a systematic literature review, the study synthesizes research from 2010 to 2024 to explore how SQ-driven leadership fosters ethical decision-making, collaboration, and innovation—core enablers of responsible business strategies aligned with the Sustainable Development Goals (SDGs). The findings suggest that SQ enhances leaders' capacity to cultivate purpose-driven, ethical organizational cultures, while IC—comprising human, structural, and relational capital—serves as the operational mechanism for embedding sustainability across business systems. The proposed framework demonstrates how SQ and IC interact to support SDG 9 (Industry, Innovation, and Infrastructure), SDG 12 (Responsible Consumption and Production), and SDG 16 (Peace, Justice, and Strong Institutions). This research contributes to the theory and practice of responsible leadership by repositioning SQ and IC as complementary levers for strategic transformation. It also provides practical guidance for organizations seeking to align intangible assets with Environmental, Social, and Governance (ESG) priorities. The study extends existing leadership and sustainability literature by offering a novel, integrative approach to achieving long-term societal and environmental value. Keywords: strategic leadership, spiritual intelligence, intellectual capital, sustainability, SDGs, ESG, ethical governance
Amira Abougazia (Sun,) studied this question.