Khan Najib Ullah, Anwar Muhammad, Li Shuangjie, Khattak Muhammad Sualeh
College of Economics and Management, Beijing University of Technology, Beijing, China.
Witten Institute for Family Business, University of Witten/Herdecke, Witten, Germany.
Environ Sci Pollut Res Int. 2021 Apr;28(16):19755-19767. doi: 10.1007/s11356-020-12243-4. Epub 2021 Jan 6.
This research examines the influence of intellectual capital on financial and environmental performance with a mediating role of green supply chain management and a moderating role of financial resources. Structural model estimation was conducted on the data set of 324 Pakistani manufacturing SMEs and showed that intellectual capital significantly encourages green supply chain management as well as significantly contributes to financial and environmental performance. Green supply chain management partially mediates the relationship between intellectual capital and performance both the financial and environmental. Financial resources significantly strengthen the relationship between intellectual capital and green supply chain management. In light of the results, we suggest that firms should encourage intellectuality among their managers and employees to adopt green practices that can improve their financial and environmental performance. In addition, it is also suggested for managers and CEOs to effectively manage financial resources that are necessary for green practices.
本研究考察了智力资本对财务和环境绩效的影响,其中绿色供应链管理起中介作用,财务资源起调节作用。对324家巴基斯坦制造业中小企业的数据集进行了结构模型估计,结果表明,智力资本显著促进绿色供应链管理,并对财务和环境绩效有显著贡献。绿色供应链管理部分中介了智力资本与财务和环境绩效之间的关系。财务资源显著加强了智力资本与绿色供应链管理之间的关系。根据研究结果,我们建议企业应鼓励管理者和员工发挥才智,采用能提高其财务和环境绩效的绿色实践。此外,还建议管理者和首席执行官有效管理绿色实践所需的财务资源。