<![CDATA[The increasing pressure to achieve environmental sustainability has accelerated organizational adoption of Artificial Intelligence (AI) to support digital transformation, environmental governance, and sustainability-oriented innovation. However, previous studies have largely examined Artificial Intelligence and Green Intellectual Capital (GIC) independently, with most focusing on conceptual discussions, sector-specific contexts, or isolated sustainability outcomes, leaving limited empirical evidence on how these constructs interact to enhance sustainability performance, particularly in developing countries. Addressing this gap, this study proposes and empirically tests an integrated framework that examines the relationships among Artificial Intelligence, Green Intellectual Capital, and sustainability performance. A quantitative approach was employed using primary data collected through questionnaires from 120 academics, sustainability practitioners, and corporate managers involved in digital transformation and environmental governance. Purposive sampling was applied, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that Artificial Intelligence significantly strengthens Green Intellectual Capital, while Green Intellectual Capital positively influences sustainability performance. Furthermore, the integration of Artificial Intelligence and Green Intellectual Capital significantly enhances sustainability performance, with the proposed model explaining 78.1% of the variance in sustainability performance (R² = 0.781). These findings demonstrate that Artificial Intelligence functions as a strategic enabler that strengthens environmental knowledge, green innovation, and sustainability governance through the development of Green Intellectual Capital. The study contributes to the sustainability accounting and digital transformation literature by providing integrated empirical evidence that extends current understanding of how technological capability and sustainability-oriented intellectual resources jointly drive long-term organizational sustainability and competitive advantage, particularly within the context of developing economies.]]>
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