IDEAS home Printed from https://ideas.repec.org/a/eco/journ2/2023-02-6.html
   My bibliography  Save this article

The New Model: Green Innovation Modified to Moderate the Influence of Integrated Reporting, Green Intellectual Capital toward Green Competitive Advantage

Author

Listed:
  • Sistya Rachmawati

    (Universitas Trisakti, Jakarta, Indonesia.)

Abstract

The purpose of this study is to analyze (1) The effect of integrated reporting and green intellectual capital on green competitive advantage, (2) Green innovation moderates integrated reporting and green intellectual capital on green competitive advantage. Quantitative research methods use secondary data, content analysis. The population in this study are companies that publish Annual Reports that have been audited by independent auditors and Sustainability Reports of companies listed on the Indonesia Stock Exchange in 2016-2020 and are taken from IDX-IC. Through purposive sampling method, panel data a combination of cross-section data and time series data, were obtained as many as 324 observations. Data processing using software eviews with Moderated Regression Analysis. The results of this study indicate that integrated reporting and intellectual capital have a significant positive effect on green competitive advantage. Green innovation significantly strengthens the effect of integrated reporting on green competitive advantage. However, green innovation weakens the effect of green intellectual capital on green competitive advantage. The green innovation modified variable which is the novelty of this study has more robustness than the model without novelty.

Suggested Citation

  • Sistya Rachmawati, 2023. "The New Model: Green Innovation Modified to Moderate the Influence of Integrated Reporting, Green Intellectual Capital toward Green Competitive Advantage," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 61-67, March.
    • Handle: RePEc:eco:journ2:2023-02-6
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/ijeep/article/download/13921/7184
    Download Restriction: no
    File URL: https://www.econjournals.com/index.php/ijeep/article/view/13921
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Yu-Shan Chen, 2008. "The Driver of Green Innovation and Green Image – Green Core Competence," Journal of Business Ethics, Springer, vol. 81(3), pages 531-543, September.
    2. Horbach, Jens & Rammer, Christian & Rennings, Klaus, 2012. "Determinants of eco-innovations by type of environmental impact — The role of regulatory push/pull, technology push and market pull," Ecological Economics, Elsevier, vol. 78(C), pages 112-122.
    3. Rosa Dangelico & Devashish Pujari, 2010. "Mainstreaming Green Product Innovation: Why and How Companies Integrate Environmental Sustainability," Journal of Business Ethics, Springer, vol. 95(3), pages 471-486, September.
    4. Yali Zhang & Jun Sun & Zhaojun Yang & Shurong Li, 2018. "Organizational Learning and Green Innovation: Does Environmental Proactivity Matter?," Sustainability, MDPI, vol. 10(10), pages 1-14, October.
    5. De Marchi, Valentina, 2012. "Environmental innovation and R&D cooperation: Empirical evidence from Spanish manufacturing firms," Research Policy, Elsevier, vol. 41(3), pages 614-623.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ni Wayan Rustiarini & Desak Ayu Sriary Bhegawati & Ni Putu Yuria Mendra & Nyoman Utari Vipriyanti, 2023. "Resource Orchestration in Enhancing Green Innovation and Environmental Performance in SME," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 251-259, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Eduardo Duque‐Grisales & Javier Aguilera‐Caracuel & Jaime Guerrero‐Villegas & Encarnación García‐Sánchez, 2020. "Does green innovation affect the financial performance of Multilatinas? The moderating role of ISO 14001 and R&D investment," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3286-3302, December.
    2. Morteza Akbari & Hamid Padash & Zahra Shahabaldini Parizi & Haniye Rezaei & Elmira Shahriari & Ala Khosravani, 2022. "A bibliometric review of green innovation research: identifying knowledge domain and network," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(6), pages 3993-4023, December.
    3. Jana Hojnik, 2017. "In Pursuit of Eco-innovation," UPP Monograph Series, University of Primorska Press, number 978-961-7023-53-4.
    4. Ben Arfi, Wissal & Hikkerova, Lubica & Sahut, Jean-Michel, 2018. "External knowledge sources, green innovation and performance," Technological Forecasting and Social Change, Elsevier, vol. 129(C), pages 210-220.
    5. Ying, Ying & Wang, Shixiang & Liu, Yang, 2022. "Make bricks without straw: Eco-innovation for resource-constrained firms in emerging markets," Technovation, Elsevier, vol. 114(C).
    6. Qiong Yao & Suzhen Zeng & Shibin Sheng & Shiyuan Gong, 2021. "Green innovation and brand equity: moderating effects of industrial institutions," Asia Pacific Journal of Management, Springer, vol. 38(2), pages 573-602, June.
    7. Păcesilă, Mihaela & Ciocoiu, Carmen Nadia, 2017. "Eco-Innovation and its Determinants: A Review of the Emerging Literature," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017, pages 134-144, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    8. Gianluca Biggi & Andrea Mina & Federico Tamagni, 2023. "There are different shades of green: heterogeneous environmental innovations and their effects on firm performance," Papers 2310.08353, arXiv.org.
    9. Tariq, Adeel & Badir, Yuosre F. & Tariq, Waqas & Bhutta, Umair Saeed, 2017. "Drivers and consequences of green product and process innovation: A systematic review, conceptual framework, and future outlook," Technology in Society, Elsevier, vol. 51(C), pages 8-23.
    10. Muscio, Alessandro & Nardone, Gianluca & Stasi, Antonio, 2013. "Drivers of Eco-Innovation in the Italian Wine Industry," 2013 International European Forum, February 18-22, 2013, Innsbruck-Igls, Austria 164752, International European Forum on System Dynamics and Innovation in Food Networks.
    11. Pilar Portillo-Tarragona & Sabina Scarpellini & Jose M. Moneva & Jesus Valero-Gil & Alfonso Aranda-Usón, 2018. "Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective," Sustainability, MDPI, vol. 10(9), pages 1-23, September.
    12. Fulvio Castellacci & Christine Mee Lie, 2016. "A Taxonomy Of Green Innovators:Empirical Evidence From South Korea," Working Papers on Innovation Studies 20160808, Centre for Technology, Innovation and Culture, University of Oslo.
    13. Costa-Campi, M.T. & García-Quevedo, J. & Martínez-Ros, E., 2017. "What are the determinants of investment in environmental R&D?," Energy Policy, Elsevier, vol. 104(C), pages 455-465.
    14. Zhou, Kuo & Luo, Haotian & Ye, Diyu & Tao, Yunqing, 2022. "The power of anti-corruption in environmental innovation: Evidence from a quasi-natural experiment in China," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
    15. Sebastian Ion Ceptureanu & Eduard Gabriel Ceptureanu & Doina Popescu & Olguta Anca Orzan, 2020. "Eco-innovation Capability and Sustainability Driven Innovation Practices in Romanian SMEs," Sustainability, MDPI, vol. 12(17), pages 1-18, August.
    16. Mingfeng Tang & Grace Walsh & Daniel Lerner & Markus A. Fitza & Qiaohua Li, 2018. "Green Innovation, Managerial Concern and Firm Performance: An Empirical Study," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 39-51, January.
    17. Nicoletta Corrocher & Ilaria Solito, 2017. "How do firms capture value from environmental innovations? An empirical analysis on European SMEs," Industry and Innovation, Taylor & Francis Journals, vol. 24(5), pages 569-585, July.
    18. Kunapatarawong, Rasi & Martínez-Ros, Ester, 2016. "Towards green growth: How does green innovation affect employment?," Research Policy, Elsevier, vol. 45(6), pages 1218-1232.
    19. Jennifer González-Blanco & Jose Luis Coca-Pérez & Manuel Guisado-González, 2018. "The Contribution of Technological and Non-Technological Innovation to Environmental Performance. An Analysis with a Complementary Approach," Sustainability, MDPI, vol. 10(11), pages 1-26, November.
    20. Rosa Maria Dangelico, 2016. "Green Product Innovation: Where we are and Where we are Going," Business Strategy and the Environment, Wiley Blackwell, vol. 25(8), pages 560-576, December.

    More about this item

    Keywords

    green competitive advantage; integrated reporting; green intellectual capital; green innovation;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ2:2023-02-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.