DefinePK

Abstract

This study aims to systematically review the existing literature to explore the relationship between intellectual capital (IC) and sustainability performance (SP). It identifies key trends, theoretical frameworks, and research gaps, and proposes an integrative understanding of how IC dimensions drive sustainability in organizational contexts. Following the PRISMA methodology, this review analyzed 62 peer-reviewed articles published between 2010 and 2024 from databases such as Scopus, Web of Science, and Google Scholar. The review adopted strict inclusion and exclusion criteria and applied thematic synthesis to categorize the literature based on IC components (human, structural, and relational capital) and dimensions of SP (environmental, social, and economic). The review reveals a positive and multidimensional relationship between IC and SP. Human and relational capital appear most influential in promoting sustainability, particularly in knowledge-intensive and service-based industries. Theoretical lenses such as the Resource-Based View (RBV), Stakeholder Theory, and Knowledge-Based View (KBV) are frequently applied. However, gaps remain in emerging markets, longitudinal assessments, and the role of digital IC. This study contributes by providing a consolidated, theory-driven framework linking IC and SP. It offers actionable insights for researchers, managers, and policymakers seeking to leverage intangible resources for sustainable outcomes, especially in the context of innovation, reporting, and strategic human resource development.
Keywords: Intellectual Capital, Sustainability Performance, Systematic Review, Human Capital, Resource-Based View, Stakeholder Theory