Keywords: Relational capital
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Journal Articles

Does corporate governance moderate the relationship between intellectual capital and sustainability reporting in G20 countries?

Yamina Chouaibi, Wassim Ben Ali, Tijani Amara
Journal: Corporate Governance
Corporate Governance 1–25.
https://doi.org/10.1108/CG-12-2025-0986
Published: 08 September 2026
... relationship with SR . In contrast, relational capital has no significant direct effect; however, its contribution becomes positive and significant when corporate governance is considered as a moderating factor. Furthermore, the results suggest that corporate governance strengthens the relationship between...
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