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All Journal Journal of Accounting, Management, Economics, and Business
Karsam
Institute of Business and Communication Swadaya
Economics, Econometrics & Finance

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Green Intellectual Capital, ESG Practices, and SDG Achievement: Evidence from Indonesian Listed Firms Siti Mudawanah; Karsam; Imas Fatimah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 2 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i2.2499

Abstract

Firms operating in environmentally sensitive industries face increasing pressure to translate sustainability commitments into measurable contributions to the Sustainable Development Goals (SDGs). This study examines whether Green Intellectual Capital (GIC) and Environmental, Social, and Governance (ESG) practices explain firm-level SDG achievement in Indonesian listed firms. Previous studies have predominantly examined GIC and ESG in relation to financial performance, firm value, environmental performance, green innovation, and sustainability reporting. Consequently, limited evidence explains whether knowledge-based green resources and formal ESG practices independently contribute to a broader sustainable-development outcome. This study integrates GIC and ESG as two conceptually distinct but complementary sustainability mechanisms. GIC represents firms’ knowledge-based green capabilities, whereas ESG represents the formal organizational practices through which sustainability responsibilities are implemented and governed. The study employs a quantitative explanatory design using 216 valid managerial responses representing 72 Indonesian listed firms operating in environmentally sensitive industries. The hypotheses are tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). GIC has a positive and significant association with SDG achievement, while ESG also exhibits a positive and significant. The model explains 49.9% of the variance in SDG achievement. Sustainable development at the firm level requires both knowledge-based green capabilities and formal ESG implementation. The findings extend sustainability accounting research by demonstrating that intangible green resources and ESG practices provide distinct organizational pathways toward SDG achievement.
Co-Authors Fatimah, Imas Siti Mudawanah