Reboredo Nogueira, Juan CarlosSowaity, Samih M. A.2025-03-132025-03-132022Reboredo, 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/su140101152071-1050https://hdl.handle.net/10347/40214In 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.eng© 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https:// creativecommons.org/licenses/by/ 4.0/).Attribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/ESG information disclosureCorporate sustainabilityIntellectual capital efficiencyAmman Stock ExchangeVAICjournal article10.3390/SU14010115open access