Investigating intellectual capital, corporate environmental sustainability strategy, and management commitment: Evidence from Ghanaian hotels

Abstract

This study investigates the impact of intellectual capital (IC) on corporate environmental sustainability strategy (CESS) and the moderating effect of management commitment (MC) on the link between IC and CESS in hotels in Ghana. As a cross-sectional survey, data was collected from 185 managers from 30 hotels and analyzed using standard multiple regression analyses. The results revealed that there is a positive link between IC and CESS. The results further showed that MC has a significant positive moderating effect on the link between IC and CESS. The study's findings provide evidence to support the view that MC can enhance IC's contribution to the environmental sustainability performance of hotels in Ghana. This study extends the natural resource-based theory by showing IC as strategic capability and resource for achieving corporate environmental sustainability strategies.