arbiter
JournalsAccount

Green intellectual capital disclosure and corporate value: empirical insights from China’s high-pollution firm

Yanqi Sun et al.

Journal of Intellectual Capital2026https://doi.org/10.1108/jic-03-2025-0072article
AJG 2ABDC B
Weight
0.37

Abstract

Purpose This study examines the effect of green intellectual capital (GIC) disclosure on corporate performance in high-polluting industries, focusing on how such disclosures influence firm value and environmental efficiency. Design/methodology/approach The research employs content analysis to assess GIC disclosures in corporate reports from companies within high-polluting sectors. A scoring system evaluates the quality of these disclosures. Subsequently, regression analysis investigates the relationship between GIC disclosure scores and indicators of corporate performance, including financial metrics and environmental efficiency measures. Findings The analysis reveals a positive correlation between comprehensive GIC disclosures and enhanced corporate performance. Firms with higher GIC disclosure scores tend to exhibit improved financial outcomes and greater environmental efficiency, suggesting that transparent communication of GIC contributes to both economic and ecological benefits. Originality/value This study contributes to the literature by providing empirical evidence on the significance of GIC disclosure in high-polluting industries. It underscores the role of intellectual capital in promoting sustainable business practices and offers insights for policymakers and practitioners aiming to enhance corporate transparency and performance.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/jic-03-2025-0072

Or copy a formatted citation

@article{yanqi2026,
  title        = {{Green intellectual capital disclosure and corporate value: empirical insights from China’s high-pollution firm}},
  author       = {Yanqi Sun et al.},
  journal      = {Journal of Intellectual Capital},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jic-03-2025-0072},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Green intellectual capital disclosure and corporate value: empirical insights from China’s high-pollution firm

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.