Green intellectual capital and green competitive advantage: examining the role of green technological innovation and environmental management accounting
Sadenova A. Martínez-Falcó J. Sánchez-García E. Marco-Lajara B. Saltanat S. Kozlova M.V.
2025Emerald Publishing
VINE Journal of Information and Knowledge Management Systems
20251 - 24 pp.
Purpose – This study aims to investigate how green intellectual capital (GIC) impacts green competitive advantage (GCA) in Spanish wineries, further exploring the mediating roles of green technological innovation (GTI) and environmental management accounting (EMA) in the primary GIC-GCA linkage. Moreover, the wineries’ age, size and membership in a protected designation of origin (PDO) are introduced as control variables to enhance the accuracy of the examined cause-effect associations. Design/methodology/approach – This study, based on a theoretical framework developed by previous academic studies, uses partial least squares structural equation modeling (PLS-SEM) to analyze data collected from 207 Spanish wineries between September 2023 and February 2024. Findings – The findings indicate that GIC positively impacts the GCA of Spanish wineries, with GTI and EMA partially mediating this relationship. Originality/value – This study stands out for its incursion into the joint analysis of GTI and EMA as mediating factors in the GIC-GCA relationship, a perspective not previously examined in the academic literature, as well as for its contextualization in the wine business setting, thus tracing a novel path in the understanding of environmental management and wineries’ intellectual capital.
Environmental management accounting , Green competitive advantage , Green intellectual capital , Green technological innovation , Wine industry
Text of the article Перейти на текст статьи
Business School, D Serikbayev East Kazakhstan State Technical University, Ust-Kamenogorsk, Kazakhstan
Department of Management, University of Alicante, Alicante, Spain
Department of Management, University of Alicante, Alicante, Spain
Department of Management, University of Alicante, Alicante, Spain
Business School, D Serikbayev East Kazakhstan State Technical University, Ust-Kamenogorsk, Kazakhstan
Business School, D Serikbayev East Kazakhstan State Technical University, Ust-Kamenogorsk, Kazakhstan
Business School
Department of Management
Department of Management
Department of Management
Business School
Business School
10 лет помогаем публиковать статьи Международный издатель
Книга Публикация научной статьи Волощук 2026 Book Publication of a scientific article 2026