Journal of Intellectual Capital, Год журнала: 2024, Номер 25(7), С. 23 - 53

Опубликована: Май 31, 2024

Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting integrated (IR) transition investigating IC HDCs processes achieve net-zero business models (n-ZBMs). Design/methodology/approach A systematic literature review with concise bibliometric analysis conducted on 229 articles, published from 1990 2023 Scopus database Google Scholar. Reviewing data publications, journals, authors citations analysing article content, identifies main search trends, providing new conceptual model future research propositions. Findings The results reveal that has rarely focussed terms of HDCs. Additionally, firms face pressure institutions stakeholders regarding legitimacy transparency, necessitating response considering IR requiring n-ZBMs be developed through meet social environmental requirements. Originality/value Not only does address emissions practices, which never been addressed date, but also provides novel recommendations propositions can sustainably being emission firms, thereby gaining competitive advantage contributing nation’s sustainability goals.

Язык: Английский