The Knowledge Behind Sustainability: A Systematic Review of ESG’s Influence on Intellectual Capital Dynamics

Samuel Felix Budi; Rahayu Mudjilah; Krismiaji Krismiaji

doi:10.55927/eajmr.v4i11.469

Authors

Samuel Felix Budi Widya Mandala Catholic University
Rahayu Mudjilah Widya Mandala Catholic University
Krismiaji Krismiaji Widya Mandala Catholic University

DOI:

https://doi.org/10.55927/eajmr.v4i11.469

Keywords:

Systematic Literature Review, Environmental Social Governance, Intellectual Capital, Corporate Sustainability

Abstract

This study aims to systematically review the relationship between Environmental, Social, and Governance (ESG) performance and Intellectual Capital (IC) within the context of corporate sustainability. Using a Systematic Literature Review (SLR) approach, the study identifies and analyzes 45 peer-reviewed articles indexed in Scopus and Web of Science published between 2015 and 2025. The synthesis reveals that ESG performance significantly enhances the management and value creation of knowledge-based resources, particularly in the dimensions of human capital and structural capital. ESG practices are found to strengthen organizational learning, information transparency, and innovation, which in turn improve IC efficiency. The findings contribute theoretically to the Resource-Based View and Stakeholder Theory, and propose future research directions regarding the moderating role of IC in the ESG–financial performance nexus.

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