THE ROLE OF GREEN INTELLECTUAL CAPITAL FOR SUSTAINABLE SMES – A SYSTEMATIC LITERATURE REVIEW

  • Farida Styaningrum
  • Wahjoedi Wahjoedi
  • Sugeng Hadi Utomo
  • Imam Mukhlis
  • Nur Wahyuning Sulistyowati
Keywords: Green Intellectual Capital, Sustainable SMEs, Sustainable Development Goal

Abstract

The aim of this study is to systematically review previous literature on the role of green intellectual capital for sustainable SMEs so that it can can generate hypotheses to be proven in future research empirically. The type of study used is systematic literature review. The results of the study show that conceptually green intellectual capital plays a vital role in supporting the sustainability of SMEs. The three elements of green intellectual capital are interconnected to create an innovation that can increase the competitive advantage to support the sustainability of SMEs in the long term. Optimizing the role of intangible assets green intellectual capital by SMEs as an effort to support the achievement of the goals of Sustainable Development Goals, which is to become a responsible producer by balancing economic, environmental, and social development.

Author Biographies

Farida Styaningrum

Accounting Education Study Program, Faculty of Teacher Training and Education, Universitas PGRI Madiun, Indonesia

Doctoral student of Economic Education Doctoral Program, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia

Wahjoedi Wahjoedi

Economic Education Doctoral Program, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia

Sugeng Hadi Utomo

Economic Education Doctoral Program, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia

Imam Mukhlis

Economic Education Doctoral Program, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia

Nur Wahyuning Sulistyowati

Accounting Education Study Program, Faculty of Teacher Training and Education, Universitas PGRI Madiun, Indonesia

Published
2023-07-23