RT Journal Article
T1 Environmental, social, and governance information disclosure and intellectual capital efficiency in jordanian listed firms
A1 Reboredo Nogueira, Juan Carlos
A1 Sowaity, Samih M. A.
K1 ESG information disclosure
K1 Corporate sustainability
K1 Intellectual capital efficiency
K1 Amman Stock Exchange
K1 VAIC
AB In this study, we explore the association between the intellectual capital (IC) efficiency of firms and their voluntary disclosure of environmental, social, and governance (ESG) information, using data on Jordanian listed firms and the value-added intellectual coefficient (VAIC) model with its three components of human, structural, and relational capital efficiency (HCE, SCE, and RCE, respectively). We find that disclosing environmental information is unrelated to IC efficiency, that disclosing governance information is associated with raised IC efficiency through the HCE and RCE components, and that disclosing social information is negatively associated with IC efficiency through the SCE and RCE components. We also find that releasing information on one or two of the three ESG dimensions has a positive effect on IC efficiency. This evidence has implications for the management of intangible assets.
PB MDPI
SN 2071-1050
YR 2022
FD 2022
LK https://hdl.handle.net/10347/40214
UL https://hdl.handle.net/10347/40214
LA eng
NO Reboredo, J. C., & Sowaity, S. M. A. (2022). Environmental, Social, and Governance Information Disclosure and Intellectual Capital Efficiency in Jordanian Listed Firms. Sustainability, 14(1), 115. https://doi.org/10.3390/su14010115
NO Juan C. Reboredo acknowledges financial support from the Spanish Agencia Estatal de Investigacion (Ministerio de Ciencia, Innovacion y Universidades) under research project with reference RTI2018-100702-B-I00, co-funded by the European Regional Development Fund (ERDF/FEDER), and financial support provided by the Xunta de Galicia through research project CONSOLIDACION 2019 GRC GI-2060 Analise Económica dos Mercados e Institucións - AEMI (ED431C 2019/11).
DS Minerva
RD 24 abr 2026