Green intellectual capital disclosure and corporate value: empirical insights from China’s high-pollution firm

Purpose This study examines the effect of green intellectual capital (GIC) disclosure on corporate performance in high-polluting industries, focusing on how such disclosures influence firm value and environmental efficiency. Design/methodology/approach The research employs content analysis to assess GIC disclosures in corporate reports from companies within high-polluting sectors. A scoring system evaluates the quality of these disclosures. Subsequently, regression analysis investigates the relationship between GIC disclosure scores and indicators of corporate performance, including financial metrics and environmental efficiency measures. Findings The analysis reveals a positive correlation between comprehensive GIC disclosures and enhanced corporate performance. Firms with higher GIC disclosure scores tend to exhibit improved financial outcomes and greater environmental efficiency, suggesting that transparent communication of GIC contributes to both economic and ecological benefits. Originality/value This study contributes to the literature by providing empirical evidence on the significance of GIC disclosure in high-polluting industries. It underscores the role of intellectual capital in promoting sustainable business practices and offers insights for policymakers and practitioners aiming to enhance corporate transparency and performance.