...Assunta Di Vaio; Anum Zaffar; Meghna Chhabra Purpose The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance...

... reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet...