The information and communications technology (ICT) industry is revolutionizing the world. However, achieving net zero emissions and sustainable development goals is equally important. This study uses intellectual capital-based and natural resource-based theories to determine whether green information technology capital (GITC) mediates the relationship between corporate social responsibility (CSR) and environmental performance. The role of the top management teams (TMT) green commitment as a moderator between CSR and GITC is also hypothesized.
Data were collected using multi-wave and multi-respondent strategies from 275 ICT firms to examine these relationships. Structural equation modeling was used for analysis.
The findings demonstrate that CSR significantly and positively impacts environmental performance, with GITC significantly mediating this relationship. Furthermore, the statistical results confirm that TMT’s green commitment significantly strengthens the connection between CSR and GITC.
The significance of TMT’s green commitment as a boundary condition that enhances the effectiveness of strategically aligned CSR practices provides novel theoretical insights to extend the CSR literature. Additionally, it offers practical implications for the managers of ICT firms, which are discussed in detail.
