Intellectual capital and environmental sustainability measurement nexus: a review of the literature

The exploration of theoretical and empirical debates on intellectual capital and environmental sustainability measurement is a novel research inquiry which recognises the policy relevance of corporate environmental sustainability indicators. This article argues that at the current phase of IC studies, indicators linking IC to environmental sustainability is crucial. It draws on the review of intellectual capital and environmental sustainability literature. Findings suggest that specific IC measurement tools for environmental sustainability have been elusive. To fill the identified gaps, alternative composite indicators were proposed.