What does this research mean for the field?

Intellectual capital components, particularly human and structural capital, improve the quality of sustainability reporting, and effective corporate governance significantly strengthens this relationship by activating the positive effect of relational capital. Novelty: ClaimNovelty.CONTRADICTORY. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

September 10, 2026Corporate Governance

Does corporate governance moderate the relationship between intellectual capital and sustainability reporting in G20 countries?

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Authors

YCYamina ChouaibiUniversity of Gafsa WAWassim Ben AliUniversity of Sfax TATijani AmaraUniversity of Gafsa

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Implication

Panel study reveals corporate governance strengthens the positive impact of intellectual capital on sustainability reporting quality in international firms, indicating reduced greenwashing risk.

Key Points

To examine the effects of human, structural, and relational intellectual capital on sustainability reporting quality, and to test the moderating effect of corporate governance.
Analyzed a panel dataset of 427 international firms across G20 countries from 2018 to 2024.
Extracted corporate governance and non-financial reporting indicators from corporate annual reports and the Thomson Reuters Eikon ASSET4 database.
Tested direct and moderating relationships using multivariate linear regression models.
Human capital exerted a significant positive direct effect on sustainability reporting quality, whereas structural capital exhibited a positive but marginally significant effect.
Relational capital showed no significant direct effect alone, but demonstrated a significant positive effect when moderated by corporate governance.
Corporate governance positively moderated and strengthened the overall relationship between intellectual capital dimensions and sustainability reporting quality.

Cite This Study

Chouaibi et al. (2026) studied this question.

synapsesocial.com/papers/6aa27a7f58559d80afc73229 https://doi.org/10.1108/cg-12-2025-0986

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Implication

Panel study reveals corporate governance strengthens the positive impact of intellectual capital on sustainability reporting quality in international firms, indicating reduced greenwashing risk.

Does corporate governance moderate the relationship between intellectual capital and sustainability reporting in G20 countries?

Discussion

Member takes

Implication

Key Points

Cite This Study

Does corporate governance moderate the relationship between intellectual capital and sustainability reporting in G20 countries?

Discussion

Member takes

Implication

Key Points

Cite This Study

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