scholarly journals The U-Shaped Relationship between Intellectual Capital and Technological Innovation: A Perspective on Enterprise Ownership and the Moderating Effect of CSR

2021 ◽  
Vol 13 (22) ◽  
pp. 12872
Author(s):  
Zhenyang Zhang ◽  
Xinyuan Wang ◽  
Dongphil Chun
Keyword(s):  
Human Capital ◽  
Social Responsibility ◽  
Linear Relationship ◽  
Technological Innovation ◽  
Intellectual Capital ◽  
Moderating Effect ◽  
Private Enterprises ◽  
Structural Capital ◽  
Non Linear ◽  
Corporate Social

Promoting technological innovation is an essential issue for enterprises to maintain sustainable development in a highly competitive environment. Previous studies have focused on exploring the linear relationship between intellectual capital and technological innovation, ignoring the possibility of a non-linear relationship between them. This study draws on a dualistic view of intellectual capital and divides it into two elements: human capital and structural capital. Based on the factor endowment theory, we explored the non-linear relationship between intellectual capital and technological innovation, using the data of Chinese A-share listed companies from 2014 to 2019 as the sample, and then analyzed the moderating effect of corporate social responsibility (CSR) on their relationship. The results of the OLS regressions indicated a significant U-shaped relationship between intellectual capital and its elements on technological innovation. This means a “regressive” effect of low levels of intellectual capital on technological innovation and an “incremental” effect of high levels of intellectual capital on technological innovation. Improving CSR could positively enhance the U-shaped effect of intellectual capital on technological innovation. A further study found that the U-shaped effects of intellectual capital and human capital on technological innovation were still supported in state-owned and private enterprises. The U-shaped effect of structural capital on technological innovation was still supported in private enterprises but not in state-owned enterprises. This study explored the relationship between intellectual capital and technological innovation from a unique perspective. It provides a theoretical basis for enterprises to appropriately fulfill their social responsibility and actively promote technological innovation.

scholarly journals HOW DOES GREEN INTELLECTUAL CAPITAL INFLUENCE EMPLOYEE PRO-ENVIRONMENTAL BEHAVIOR? THE MEDIATING ROLE OF CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 28 (Number 2) ◽  
pp. 27-47
Author(s):  
Hung-Yi Liao ◽  
Chin-Tien Hsu ◽  
Hsiao-Chi Chiang
Keyword(s):  
Human Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Intellectual Capital ◽  
Environmental Behavior ◽  
Critical Role ◽  
High Tech ◽  
Relational Capital ◽  
Corporate Social

The issue of environmental protection in the twenty-first century has played a relatively critical role in business management. Companies developing green intellectual capital can increase their competitive advantage and may influence employees’ attitudes and behavior regarding environmental protection. This research explored the mediating effects of corporate social responsibility (CSR) on the relationship between green intellectual capital and employees’ proenvironmental behavior. Data was obtained from surveys collected from 461 employees in the high-tech industries in Taiwan. The results revealed that green human capital and green relational capital were positively related to the perception of CSR. Moreover, the perception of CSR mediated the associations between green human capital, green relational capital and employees’ pro-environmental behavior. Implications of the findings, including limitations and future research directions are discussed.

scholarly journals Modal Intelektual dan Pengungkapan Tanggung Jawab Sosial

2021 ◽  
Vol 31 (8) ◽  
pp. 1960
Author(s):  
Ni Putu Krisna Dewi ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Human Capital ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sustainable Competitive Advantage ◽  
Legitimacy Theory ◽  
Structural Capital ◽  
Analysis Technique ◽  
Customer Capital

Empirical testing of the correlation of intellectual capital and disclosure of social responsibility with, structural capital, customer capital, human capital is the purpose of this study. Companies that are included in the LQ45 list of the Indonesia Stock Exchange for the 2015-2017 period are used as samples in this study, and the purpose sampling method is used to collect samples. Multiple regression analysis technique is used through SPSS to analyze a data. Based on the previous study, it is concluded that human capital positively affects the disclosure of social responsibility, at the same time, neither structure_capital nor customer capital has any impact on the disclosure of social responsibility. The results of this study are in line with resource-based theory, legitimacy theory, and resource dependency theory. These theories believe that every company has different and unique resources, which can add a sustainable competitive advantage to the survival of the company, but companies as organizations rely on Strengths to provide resources and use them in their operations. Keywords: Intellectual Capital; Disclosure of Social Responsibility.

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamel Chouaibi ◽  
Saida Boulhouchet ◽  
Raghad Almallah ◽  
Yamina Chouaibi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Integrated Reporting ◽  
Board Diversity ◽  
Content Type ◽  
Board Characteristics ◽  
Good Corporate Governance ◽  
Corporate Social

PurposeThis paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility.Design/methodology/approachData from a sample of 185 European firms selected from STOXX 600 Index between 2010 and 2019 are used to test the model using panel data and multiple regression. This paper is motivated by using panel data estimated feasible generalized least squares method. A multiple regression model is used to analyze the moderating effect of the corporate social responsibility on the association between board characteristics, good corporate governance and the IRQ.FindingsConsistent with the expectations, the results showed that there is a positive relationship between board independence, board diversity, good corporate governance and IRQ. Furthermore, the findings suggest that moderating effect positively affects the relationship between the board characteristics, good corporate governance and IRQ.Practical implicationsThe results of this study have an impact on policymakers. The presence of women and independent members of the board should be encouraged. This has a positive effect on the availability of high-quality information, able to drive investment levels and stakeholder participation.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on the topic of integrated reporting (IR). Second, it extends the scope of agency theory, which is rarely used to explain IR-related phenomena. This study is one of the first to examine the moderating effect of corporate social responsibility on the association between a set of governance characteristics (i.e. Board independence and board diversity) and integrated reporting adoption.

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