本研究以資源基礎理論為基礎，智慧資本為前置變項，科技準備度為中介變項，永續績效為結果變項，以了解企業在數位轉型與永續發展的雙軸轉型背景下，智慧資本、科技準備度與永續績效間的關聯性。本研究以組織層級進行探討，以臺灣製造業為研究對象，並參考行政院主計處分類、臺灣經濟部企業工商名錄與台灣經濟部商工行政資訊平台，發放紙本與網路問卷，共計回收203份問卷，使用SPSS與JASP統計軟體進行各類資料分析，包含敘述性統計分析、相關分析、信效度分析、結構方程模型分析、差異分析等。本研究在進行統計分析後，將原架構之人力資本、組織資本、關係資本合併成智慧資本討論，而永續績效則分為經濟與環境績效、社會責任績效兩個構面進行後續之研究。根據研究結果顯示，本研究以下假設獲得支持：(1) 智慧資本對於科技準備度具有正向影響；(2) 智慧資本對於經濟與環境績效具有正向影響；(3) 智慧資本對於社會責任績效具有正向影響，但其餘四項假設皆未成立。本研究依循上述之結果，發現企業的智慧資本不僅能夠正向影響其科技準備度，亦能直接正向影響永續績效，驗證了資源基礎理論的論點。然而，科技準備度與永續績效無顯著影響，且在智慧資本與永續績效之間亦無中介效果，本研究認為其因可能源於企業規模的資源或策略差異。透過本研究樣本可得知，臺灣製造業以中小企業為主，多數尚未進行數位轉型或為剛起步的執行者。相較發展成熟的大型企業，中小企業擁有的資源相對受限，可能會以維持日常營運與短期的經營成效為目標，選擇沿用舊有的傳統技術，因而對數位科技的準備程度尚不足以體現在長期績效上。因此，對於製造業中小企業而言，雙軸轉型的浪潮勢不可擋，企業應該重新檢視科技發展的重要性，透過建構完善的智慧資本管理生態，有效地運用智慧資本轉化之價值，提高企業對數位科技的準備，最終提升其在經濟與環境、社會責任上的表現，落實永續發展的實踐。

This study is based on resource-based theory, with intellectual capital as the antecedent variable, technology readiness as the mediator variable, and sustainable performance as the consequences variable, which encompassing economic and environmental performace and social responsibility performace to understand the relationship between intellectual capital, technology readiness and sustainable performance in the context of Twin Transition. This study is based on the perspective of organizational level, focusing on the manufacturing industry in Taiwan and distributing both paper and online questionnaires to collect data. A total of 203 questionnaires were collected and analyzed by SPSS and JASP statistical software. After conducting statistical analysis, this study combined the original components of human capital, organizational capital, and relational capital into intellectual capital; divided sustainable performance into two aspects for further research: (1) economic and environmental performance and (2) social responsibility performance. According to the results, the following hypotheses were supported: (1) Intellectual capital has a positive impact on technology readiness; (2) Intellectual capital has a positive impact on economic and environmental performace; (3) Intellectual capital has a positive impact on social responsibility performace, but the other four hypotheses were not supported. Based on the results, this study concluded that intellectual capital not only positively influences technology readiness but also directly affects sustainable performance. This validates the arguments of the resource-based theory. However, there was no significant impact on technology readiness and sustainable performance, and there was no mediating effect between intellectual capital and sustainable performance. This may be due to differences in resources or strategies among companies. The sample of this study indicates that the manufacturing industry in Taiwan is dominated by small and medium-sized enterprises (SMEs), most of them have not undergone digital transformation or are just beginning to do. Compared to mature enterprises, SMEs have relatively limited resources and may prioritize maintaining daily operations and short-term business effectiveness, choosing to stick to traditional technologies. Therefore, their readiness for digital technology may not yet be reflected in long-term performance. Therefore, for SMEs in the manufacturing industry, Twin Transition is inevitable. Companies should reevaluate the importance of technological development, utilize intellectual capital effectively through the construction of a comprehensive intellectual capital management ecosystem, enhance their readiness for digital technology, and ultimately improve their performance in economic, environmental, and social responsibility aspects.

力晶積成電子製造股份有限公司 (2023)。2022永續報告書。擷取於4月28日2024年，https://esg.powerchip.com/upload/media/sustainability_report_tw/psmc-ESG-report-2022-v2.pdf
天下雜誌46期 (1985，3月1日)。企業壽命只有三十年？。天下雜誌。Https://www.cw.com.tw/article/5040323
日月光投控 (2023)。2022日月光投資控股永續報告書。擷取於4月28日2024年，https://www.aseglobal.com/ch/pdf/aseh-2022-csr-ch-final.pdf
台積公司 (2023)。台積公司111年度永續報告書。擷取於4月28日2024年，https://esg.tsmc.com/download/file/2022_sustainabilityReport/chinese/c-all.pdf
邱皓政 (2023)。量化研究與統計分析：SPSS 與 R 資料分析範例解析。五南圖書。
國家教育研究院 (無日期)。科技名詞解釋。國家教育研究院樂詞網。擷取於4月28日2024年，https://terms.naer.edu.tw/detail/f10da6058892022ef8d9564c713cab39/
華碩電腦 (2023)。2022華碩電腦永續報告書。擷取於4月28日2024年，https://esg.asus.com/files/reports/ASUS_Detailed_2022_CHN.pdf
葉家如、陳米蘭 (2021，12月16日)。淨零轉型與數位永續治理。國立臺灣大學社會科學院風險社會與政策研究中心。https://rsprc.ntu.edu.tw/zh-tw/m01-3/understand-risk-society/295-sustainable-tra/1652-1216-netzero.html
邁達特數位股份有限公司 (2023)。2022永續報告書。擷取於4月28日2024年，https://www.metaage.com.tw/esg/download_report
Aftab, J., Abid, N., Sarwar, H., & Veneziani, M. (2022). Environmental ethics, green innovation, and sustainable performance: Exploring the role of environmental leadership and environmental strategy. Journal of Cleaner Production, 378, 134639. https://doi.org/10.1016/j.jclepro.2022.134639
Agostini, L., & Nosella, A. (2017). Enhancing radical innovation performance through intellectual capital components. Journal of Intellectual Capital, 18(4), 789-806. https://doi.org/10.1108/JIC-10-2016-0103
Ahmed, A., Bhatti, S. H., Gölgeci, I., & Arslan, A. (2022). Digital platform capability and organizational agility of emerging market manufacturing SMEs: The mediating role of intellectual capital and the moderating role of environmental dynamism. Technological Forecasting and Social Change, 177, 121513. https://doi.org/10.1016/j.techfore.2022.121513
Akter, S., Wamba, S. F., Gunasekaran, A., Dubey, R., & Childe, S. J. (2016). How to improve firm performance using big data analytics capability and business strategy alignment? International Journal of Production Economics, 182, 113-131. https://doi.org/https://doi.org/10.1016/j.ijpe.2016.08.018
Al-Hakimi, M. A., Al-Swidi, A. K., Gelaidan, H. M., & Mohammed, A. (2022). The influence of green manufacturing practices on the corporate sustainable performance of SMEs under the effect of green organizational culture: A moderated mediation analysis. Journal of Cleaner Production, 376, 134346. https://doi.org/10.1016/j.jclepro.2022.134346
Ali, O., Murray, P. A., Muhammed, S., Dwivedi, Y. K., & Rashiti, S. (2022). Evaluating organizational level IT innovation adoption factors among global firms. Journal of Innovation & Knowledge, 7(3), 100213. https://doi.org/10.1016/j.jik.2022.100213
Alraja, M. N., Imran, R., Khashab, B. M., & Shah, M. (2022). Technological innovation, sustainable green practices and SMEs sustainable performance in times of crisis (COVID-19 pandemic). Information Systems Frontiers, 24(4), 1081-1105. https://doi.org/10.1007/s10796-022-10250-z
Alshahrani, M. A., Yaqub, M. Z., & Alabdali, M. A. (2024). Examining the role of intellectual capital in maturing sustainable competitive advantage through enkindling innovations in SMEs: the moderating role of entrepreneurship-orientation. Journal of Intellectual Capital, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIC-05-2023-0111
Alvino, F., Di Vaio, A., Hassan, R., & Palladino, R. (2021). Intellectual capital and sustainable development: A systematic literature review. Journal of Intellectual Capital, 22(1), 76-94. https://doi.org/10.1108/JIC-11-2019-0259
Ataseven, C., Nair, A., & Ferguson, M. (2018). An examination of the relationship between intellectual capital and supply chain integration in humanitarian aid organizations: a survey‐based investigation of food banks. Decision Sciences, 49(5), 827-862. https://doi.org/10.1111/deci.12300
Bai, C., Dallasega, P., Orzes, G., & Sarkis, J. (2020). Industry 4.0 technologies assessment: A sustainability perspective. International Journal of Production Economics, 229, 107776. https://doi.org/10.1016/j.ijpe.2020.107776
Bansal, P., & DesJardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70-78. https://doi.org/10.1177/1476127013520265
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Benevene, P., Kong, E., Barbieri, B., Lucchesi, M., & Cortini, M. (2017). Representation of intellectual capital’s components amongst Italian social enterprises. Journal of Intellectual Capital, 18(3), 564-587. https://doi.org/10.1108/JIC-12-2016-0127
Bhatiasevi, V., & Naglis, M. (2018). Elucidating the determinants of business intelligence adoption and organizational performance. Information Development, 36(1), 78-96. https://doi.org/10.1177/0266666918811394
Blut, M., & Wang, C. (2020). Technology readiness: a meta-analysis of conceptualizations of the construct and its impact on technology usage. Journal of the Academy of Marketing Science, 48, 649-669. https://doi.org/10.1007/s11747-019-00680-8
Bontis, N. (2001). Managing organizational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. In World Congress on Intellectual Capital Readings (pp. 271-301). Routledge.
Bounfour, A., & Edvinsson, L. (2012). Intellectual capital for communities. Routledge.
Brooking, A. (1996). Intellectual capital: Core asset for the third millennium enterprise. Thomson Learning.
Bughin, J., & Zeebroeck, V. N. (2017, July 31). 6 digital strategies, and why some work better than others. Harvard Business Review. https://hbr.org/2017/07/6-digital-strategies-and-why-some-work-better-than-others.
Business Wire. (2020, October 29). IDC Reveals 2021 Worldwide Digital Transformation Predictions; 65% of Global GDP Digitalized by 2022, Driving Over $6.8 Trillion of Direct DX Investments from 2020 to 2023. Business Wire. Retrieved October 4 from https://www.businesswire.com/news/home/20201029005028/en/IDC-Reveals-2021-Worldwide-Digital-Transformation-Predictions-65-of-Global-GDP-Digitalized-by-2022-Driving-Over-6.8-Trillion-of-Direct-DX-Investments-from-2020-to-2023
Cabrilo, S., & Dahms, S. (2018). How strategic knowledge management drives intellectual capital to superior innovation and market performance. Journal of Knowledge Management, 22(3), 621-648. https://doi.org/10.1108/JKM-07-2017-0309
Carmeli, A., & Azeroual, B. (2009). How relational capital and knowledge combination capability enhance the performance of work units in a high technology industry. Strategic Entrepreneurship Journal, 3(1), 85-103. https://doi.org/10.1002/sej.63
Chatterji, N., & Kiran, R. (2023). The influence of human, organizational and relational capital of universities on their performance: a developing economy perspective. Journal of Intellectual Capital, 24(3), 799-829. https://doi.org/10.1108/JIC-03-2021-0087
Chen, C.-J., Shih, H.-A., & Yang, S.-Y. (2009). The role of intellectual capital in knowledge transfer. IEEE Transactions on Engineering Management, 56(3), 402-411. https://doi.org/10.1109/TEM.2009.2023086
Chen, M.-F., & Lin, N.-P. (2018). Incorporation of health consciousness into the technology readiness and acceptance model to predict app download and usage intentions. Internet Research, 28(2), 351-373. https://doi.org/10.1108/IntR-03-2017-0099
Chiarini, A. (2021). Industry 4.0 technologies in the manufacturing sector: Are we sure they are all relevant for environmental performance? Business Strategy and the Environment, 30(7), 3194-3207. https://doi.org/10.1002/bse.2797
Claver‐Cortés, E., Dolores López‐Gamero, M., Molina‐Azorín, J. F., & Del Carmen Zaragoza‐Sáez, P. (2007). Intellectual and environmental capital. Journal of Intellectual Capital, 8(1), 171-182. https://doi.org/10.1108/14691930710715123
Conner, K. R. (1991). A historical comparison of resource-based theory and five schools of thought within industrial organization economics: do we have a new theory of the firm? Journal of Management, 17(1), 121-154. https://doi.org/10.1177/014920639101700109
Conner, K. R., & Prahalad, C. K. (1996). A resource-based theory of the firm: Knowledge versus opportunism. Organization Science, 7(5), 477-501. https://doi.org/10.1287/orsc.7.5.477
Dao, V., Langella, I., & Carbo, J. (2011). From green to sustainability: Information technology and an integrated sustainability framework. The Journal of Strategic Information Systems, 20(1), 63-79. https://doi.org/10.1016/j.jsis.2011.01.002
DBS. (2021). DBS Digital Readiness Survey. DBS. Retrieved April 28 from https://www.dbs.com.sg/corporate/insights/treasuryprism/digitalreadiness/sme
Del Giudice, M., Scuotto, V., Garcia-Perez, A., & Petruzzelli, A. M. (2019). Shifting wealth II in Chinese economy. The effect of the horizontal technology spillover for SMEs for international growth. Technological Forecasting and Social Change, 145, 307-316. https://doi.org/10.1016/j.techfore.2018.03.013
Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: an institutional framework. Business Strategy and the Environment, 13(4), 209-222. https://doi.org/10.1002/bse.409
Demartini, C. (2015). Relationships between social and intellectual capital: Empirical evidence from IC statements. Knowledge and Process Management, 22(2), 99-111. https://doi.org/10.1002/kpm.1470
DIGITALEUROPE. (2021, October 27). Digital action=Climate action: 8 ideas to accelerate the twin transition. DIGITALEUROPE. Retrieved October 4 from https://www.digitaleurope.org/resources/digital-action-climate-action-8-ideas-to-accelerate-the-twin-transition/
Dubey, R., Gunasekaran, A., Childe, S. J., Papadopoulos, T., Luo, Z., Wamba, S. F., & Roubaud, D. (2019). Can big data and predictive analytics improve social and environmental sustainability? Technological Forecasting and Social Change, 144, 534-545. https://doi.org/https://doi.org/10.1016/j.techfore.2017.06.020
Dumay, J. (2016). A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital, 17(1), 168-184. https://doi.org/10.1108/JIC-08-2015-0072
Dzenopoljac, V., Yaacoub, C., Elkanj, N., & Bontis, N. (2017). Impact of intellectual capital on corporate performance: evidence from the Arab region. Journal of Intellectual Capital, 18(4), 884-903. https://doi.org/10.1108/JIC-01-2017-0014
Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: realizing your company's true value by finding Its hidden brainpower. Harper Business.
Edwin Cheng, T. C., Kamble, S. S., Belhadi, A., Ndubisi, N. O., Lai, K.-h., & Kharat, M. G. (2022). Linkages between big data analytics, circular economy, sustainable supply chain flexibility, and sustainable performance in manufacturing firms. International Journal of Production Research, 60(22), 6908-6922. https://doi.org/10.1080/00207543.2021.1906971
Elia, S., Giuffrida, M., Mariani, M. M., & Bresciani, S. (2021). Resources and digital export: An RBV perspective on the role of digital technologies and capabilities in cross-border e-commerce. Journal of Business Research, 132, 158-169. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.04.010
Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st‐century business. Environmental Quality Management, 8(1), 37-51. https://doi.org/10.1002/tqem.3310080106
Elkington, J. (2001). The chrysalis economy : how citizen CEOs and corporations can fuse values and value creation. Capstone Oxford. http://catalog.hathitrust.org/api/volumes/oclc/45829836.html
Figge, F., & Hahn, T. (2005). The cost of sustainability capital and the creation of sustainable value by companies. Journal of Industrial Ecology, 9(4), 47-58. https://doi.org/10.1162/108819805775247936
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.1177/002224378101800104
Gao, J., Ren, L., Yang, Y., Zhang, D., & Li, L. (2022). The impact of artificial intelligence technology stimuli on smart customer experience and the moderating effect of technology readiness. International Journal of Emerging Markets, 17(4), 1123-1142. https://doi.org/10.1108/IJOEM-06-2021-0975
Garay Tamajón, L., Font Aulet, X., & Pereira Moliner, J. (2017). Understanding sustainability behaviour: the relationship between information acquisition, proactivity and performance. Tourism Management, 60, 418-429. https://doi.org/10.1016/j.tourman.2016.12.017
Geng, S., Law, K. M. Y., & Niu, B. (2019). Investigating self-directed learning and technology readiness in blending learning environment. International Journal of Educational Technology in Higher Education, 16(1), 1-22. https://doi.org/10.1186/s41239-019-0147-0
Grübler, A. (2003). Technology and global change. Cambridge University Press.
Grande, S., Bertello, A., De Bernardi, P., & Ricciardi, F. (2023). Enablers of explorative and exploitative intellectual capital in entrepreneurial ecosystems. Journal of Intellectual Capital, 24(1), 35-69. https://doi.org/10.1108/JIC-07-2021-0197
Grant, R. M. (1991). The resource-based theory of competitive advantage: implications for strategy formulation. California Management Review, 33(3), 114-135. https://doi.org/10.2307/41166664
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate data analysis (7th ed.). Pearson.
Hall, R. (1999). The strategic analysis of intangible resources. In Knowledge and Strategy (pp. 181-195). Routledge.
Hawkins, C. A. (2010). Sustainability, human rights, and environmental justice: Critical connections for contemporary social work. Critical Social Work, 11(3), 68-81. https://doi.org/10.22329/csw.v11i3.5833
Hayton, J. C. (2005). Competing in the new economy: the effect of intellectual capital on corporate entrepreneurship in high‐technology new ventures. R&D Management, 35(2), 137-155. https://doi.org/10.1002/bse.666
Hitt, M. A., Bierman, L., Shimizu, K., & Kochhar, R. (2001). Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal, 44(1), 13-28. https://doi.org/10.5465/3069334
Hitt, M. A., Xu, K., & Carnes, C. M. (2016). Resource based theory in operations management research. Journal of Operations Management, 41, 77-94. https://doi.org/10.1016/j.jom.2015.11.002
Hoosain, M. S., Paul, B. S., & Ramakrishna, S. (2020). The impact of 4IR digital technologies and circular thinking on the United Nations sustainable development goals. Sustainability, 12(23), 10143. https://doi.org/10.3390/su122310143
Hsu, Y.-H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting and Social Change, 76(5), 664-677. https://doi.org/10.1016/j.techfore.2008.03.012
Hu, B., Asim, S., Sibt-e-Ali, M., Javaid, M. Q., & Ramzan, M. (2023). Exploring the relationships between attitudes toward emission trading schemes, artificial intelligence, climate entrepreneurship, and sustainable performance. Environmental Science and Pollution Research, 1-18. https://doi.org/10.1007/s11356-023-29051-1
Hu, L. t., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling: A Multidisciplinary Journal, 6(1), 1-55. https://doi.org/10.1080/10705519909540118
IDC. (2023, February 15). By 2024, 50% of Asia-based 2000 Organizations' CEOs will Establish Strategic Personal Relationships with Their Cloud Providers, IDC Predicts. IDC. Retrieved October 4 from https://www.idc.com/getdoc.jsp?containerId=prAP50405523
Jöreskog, K. G., & Sörbom, D. (1996). LISREL 8: User's reference guide. Scientific Software International.
Joshi, M., Cahill, D., Sidhu, J., & Kansal, M. (2013). Intellectual capital and financial performance: an evaluation of the Australian financial sector. Journal of Intellectual Capital, 14(2), 264-285. https://doi.org/10.1108/14691931311323887
Ju, J. (2023). How open innovation drives intellectual capital to superior organizational resilience: evidence from China's ICT sector. Journal of Intellectual Capital, 24(6), 1464-1484. https://doi.org/10.1108/JIC-12-2022-0251
Kamaluddin, A., & Rahman, R. A. (2013). The intellectual capital model: the resource-based theory application. International Journal of Learning and Intellectual Capital, 10(3-4), 294-313. https://doi.org/10.1504/IJLIC.2013.057427
Kamukama, N., Ahiauzu, A., & Ntayi, J. M. (2011). Competitive advantage: mediator of intellectual capital and performance. Journal of Intellectual Capital, 12(1), 152-164. https://doi.org/10.1108/14691931111097953
Kaufmann, L., & Schneider, Y. (2004). Intangibles: a synthesis of current research. Journal of Intellectual Capital, 5(3), 366-388. https://doi.org/10.1108/14691930410550354
Khan, S. Z., Yang, Q., & Waheed, A. (2019). Investment in intangible resources and capabilities spurs sustainable competitive advantage and firm performance. Corporate Social Responsibility and Environmental Management, 26(2), 285-295. https://doi.org/10.1002/csr.1678
Kianto, A., Ritala, P., Spender, J.-C., & Vanhala, M. (2014). The interaction of intellectual capital assets and knowledge management practices in organizational value creation. Journal of Intellectual Capital, 15(3), 362-375. https://doi.org/10.1108/JIC-05-2014-0059
Kim, M. J., Lee, C.-K., & Preis, M. W. (2020). The impact of innovation and gratification on authentic experience, subjective well-being, and behavioral intention in tourism virtual reality: The moderating role of technology readiness. Telematics and Informatics, 49, 101349. https://doi.org/10.1016/j.tele.2020.101349
Kim, T., & Chiu, W. (2019). Consumer acceptance of sports wearable technology: the role of technology readiness. International Journal of Sports Marketing and Sponsorship, 20(1), 109-126. https://doi.org/10.1108/IJSMS-06-2017-0050
Kogut, B., & Zander, U. (1992). Knowledge of the firm, combinative capabilities, and the replication of technology. Organization Science, 3(3), 383-397. https://doi.org/10.1287/orsc.3.3.383
López‐Gamero, M. D., Zaragoza‐Sáez, P., Claver‐Cortés, E., & Molina‐Azorín, J. F. (2011). Sustainable development and intangibles: building sustainable intellectual capital. Business Strategy and the Environment, 20(1), 18-37. https://doi.org/10.1002/bse.666
Labuschagne, C., Brent, A. C., & Van Erck, R. P. (2005). Assessing the sustainability performances of industries. Journal of Cleaner Production, 13(4), 373-385. https://doi.org/10.1016/j.jclepro.2003.10.007
Li, L. (2022). Digital transformation and sustainable performance: The moderating role of market turbulence. Industrial Marketing Management, 104, 28-37. https://doi.org/10.1016/j.indmarman.2022.04.007
Li, Y., Dai, J., & Cui, L. (2020). The impact of digital technologies on economic and environmental performance in the context of industry 4.0: A moderated mediation model. International Journal of Production Economics, 229, 107777. https://doi.org/10.1016/j.ijpe.2020.107777
Liljander, V., Gillberg, F., Gummerus, J., & Van Riel, A. (2006). Technology readiness and the evaluation and adoption of self-service technologies. Journal of Retailing and Consumer Services, 13(3), 177-191. https://doi.org/10.1016/j.jretconser.2005.08.004
Liu, L., Long, J., Fan, Q., Wan, W., & Liu, R. (2023). Examining the functionality of digital platform capability in driving B2B firm performance: evidence from emerging market. Journal of Business & Industrial Marketing, 38(9), 1941-1957. https://doi.org/10.1108/JBIM-09-2021-0441
Lokuge, S., Sedera, D., Grover, V., & Dongming, X. (2019). Organizational readiness for digital innovation: Development and empirical calibration of a construct. Information & Management, 56(3), 445-461. https://doi.org/10.1016/j.im.2018.09.001
Low, C., Chen, Y., & Wu, M. (2011). Understanding the determinants of cloud computing adoption. Industrial Management & Data Systems, 111(7), 1006-1023. https://doi.org/10.1108/02635571111161262
Ma, E., Yang, H., Wang, Y.-C., & Song, H. (2022). Building restaurant customers’ technology readiness through robot-assisted experiences at multiple product levels. Tourism Management, 93, 104610. https://doi.org/10.1016/j.tourman.2022.104610
Mahmood, F., & Nasir, N. (2023). Impact of green human resource management practises on sustainable performance: serial mediation of green intellectual capital and green behaviour. Environmental Science and Pollution Research, 30(39), 90875-90891. https://doi.org/10.1007/s11356-023-28541-6
Mahmood, T., & Mubarik, M. S. (2020). Balancing innovation and exploitation in the fourth industrial revolution: Role of intellectual capital and technology absorptive capacity. Technological Forecasting and Social Change, 160, 120248. https://doi.org/10.1016/j.techfore.2020.120248
Mahmud, H., Islam, A. K. M. N., & Mitra, R. K. (2023). What drives managers towards algorithm aversion and how to overcome it? Mitigating the impact of innovation resistance through technology readiness. Technological Forecasting and Social Change, 193, 122641. https://doi.org/10.1016/j.techfore.2023.122641
Martínez-Caro, E., Cegarra-Navarro, J. G., & Alfonso-Ruiz, F. J. (2020). Digital technologies and firm performance: The role of digital organisational culture. Technological Forecasting and Social Change, 154, 119962. https://doi.org/https://doi.org/10.1016/j.techfore.2020.119962
Massaro, M., Dumay, J., Garlatti, A., & Dal Mas, F. (2018). Practitioners’ views on intellectual capital and sustainability: From a performance-based to a worth-based perspective. Journal of Intellectual Capital, 19(2), 367-386. https://doi.org/10.1108/JIC-02-2017-0033
McDowell, W. C., Peake, W. O., Coder, L., & Harris, M. L. (2018). Building small firm performance through intellectual capital development: Exploring innovation as the “black box”. Journal of Business Research, 88, 321-327. https://doi.org/10.1016/j.jbusres.2018.01.025
Mohamed, M., Murray, A., & Mohamed, M. (2010). The role of information and communication technology (ICT) in mobilization of sustainable development knowledge: a quantitative evaluation. Journal of Knowledge Management, 14(5), 744-758. https://doi.org/10.1108/13673271011074872
Mohamed, M., Stankosky, M., & Mohamed, M. (2009). An empirical assessment of knowledge management criticality for sustainable development. Journal of Knowledge Management, 13(5), 271-286. https://doi.org/10.1108/13673270910988105
Moldan, B., Janoušková, S., & Hák, T. (2012). How to understand and measure environmental sustainability: Indicators and targets. Ecological Indicators, 17, 4-13. https://doi.org/10.1016/j.ecolind.2011.04.033
Nandi, M. L., Nandi, S., Moya, H., & Kaynak, H. (2020). Blockchain technology-enabled supply chain systems and supply chain performance: a resource-based view. Supply Chain Management: An International Journal, 25(6), 841-862. https://doi.org/10.1108/SCM-12-2019-0444
Osinski, M., Selig, P. M., Matos, F., & Roman, D. J. (2017). Methods of evaluation of intangible assets and intellectual capital. Journal of Intellectual Capital, 18(3), 470-485. https://doi.org/10.1108/JIC-12-2016-0138
Pan, M., Zhao, X., Rosak-Szyrocka, J., Mentel, G., & Truskolaski, T. (2023). Internet development and carbon emission-reduction in the era of digitalization: Where will resource-based cities go? Resources Policy, 81, 103345. https://doi.org/10.1016/j.resourpol.2023.103345
Parasuraman, A. (2000). Technology readiness index (TRI) a multiple-item scale to measure readiness to embrace new technologies. Journal of Service Research, 2(4), 307-320. https://doi.org/10.1177/109467050024001
Park, H. J., & Zhang, Y. (2022). Technology readiness and technology paradox of unmanned convenience store users. Journal of Retailing and Consumer Services, 65, 102523. https://doi.org/10.1016/j.jretconser.2021.102523
Paul, T., Mondal, S., Islam, N., & Rakshit, S. (2021). The impact of blockchain technology on the tea supply chain and its sustainable performance. Technological Forecasting and Social Change, 173, 121163. https://doi.org/10.1016/j.techfore.2021.121163
Pedrini, M. (2007). Human capital convergences in intellectual capital and sustainability reports. Journal of Intellectual Capital, 8(2), 346-366. https://doi.org/10.1108/14691930710742880
Peng, T. J. A., Pike, S., & Roos, G. (2007). Intellectual capital and performance indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538-556. https://doi.org/10.1108/14691930710774902
Penrose, E. T. (1959). The theory of the growth of the firm. Oxford University Press.
Peteraf, M. A. (1993). The cornerstones of competitive advantage: a resource‐based view. Strategic Management Journal, 14(3), 179-191. https://doi.org/10.1002/smj.4250140303
Popkova, E. G., De Bernardi, P., Tyurina, Y. G., & Sergi, B. S. (2022). A theory of digital technology advancement to address the grand challenges of sustainable development. Technology in Society, 68, 101831. https://doi.org/10.1016/j.techsoc.2021.101831
Rahman, M. S., Bag, S., Gupta, S., & Sivarajah, U. (2023). Technology readiness of B2B firms and AI-based customer relationship management capability for enhancing social sustainability performance. Journal of Business Research, 156, 113525. https://doi.org/10.1016/j.jbusres.2022.113525
Ravichandran, T., Lertwongsatien, C., & Lertwongsatien, C. (2005). Effect of information systems resources and capabilities on firm performance: A resource-based perspective. Journal of Management Information Systems, 21(4), 237-276. https://doi.org/10.1080/07421222.2005.11045820
Rehman, S. U., Ashfaq, K., Bresciani, S., Giacosa, E., & Mueller, J. (2023a). Nexus among intellectual capital, interorganizational learning, industrial Internet of things technology and innovation performance: a resource-based perspective. Journal of Intellectual Capital, 24(2), 509-534. https://doi.org/10.1108/JIC-03-2021-0095
Rehman, S. U., Elrehail, H., Alsaad, A., & Bhatti, A. (2021). Intellectual capital and innovative performance: a mediation-moderation perspective. Journal of Intellectual Capital, 23(5), 998-1024. https://doi.org/10.1108/JIC-04-2020-0109
Rehman, S. U., Giordino, D., Zhang, Q., & Alam, G. M. (2023b). Twin transitions & industry 4.0: Unpacking the relationship between digital and green factors to determine green competitive advantage. Technology in Society, 73, 102227. https://doi.org/10.1016/j.techsoc.2023.102227
Riahi‐Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms: A study of the resource‐based and stakeholder views. Journal of Intellectual Capital, 4(2), 215-226. https://doi.org/10.1108/14691930310472839
Rodríguez-González, R. M., Madrid-Guijarro, A., & Maldonado-Guzmán, G. (2023). Digital organizational culture and absorptive capacity as precursors to supply chain resilience and sustainable performance. Journal of Cleaner Production, 420, 138411. https://doi.org/10.1016/j.jclepro.2023.138411
Roos, G., Pike, S., & Fernstrom, L. (2005). Managing intellectual capital in practice. Routledge.
Sakas, D., Vlachos, D., & Nasiopoulos, D. (2014). Modelling strategic management for the development of competitive advantage, based on technology. Journal of Systems and Information Technology, 16(3), 187-209. https://doi.org/10.1108/JSIT-01-2014-0005
Salim, T. A., El Barachi, M., Mohamed, A. A. D., Halstead, S., & Babreak, N. (2022). The mediator and moderator roles of perceived cost on the relationship between organizational readiness and the intention to adopt blockchain technology. Technology in Society, 71, 102108. https://doi.org/10.1016/j.techsoc.2022.102108
Schumacker, R. E., & Lomax, R. G. (2004). A beginner's guide to structural equation modeling (4th ed.). Psychology Press. https://doi.org/10.4324/9781410610904
Secundo, G., Ndou, V., Del Vecchio, P., & De Pascale, G. (2020). Sustainable development, intellectual capital and technology policies: A structured literature review and future research agenda. Technological Forecasting and Social Change, 153, 119917. https://doi.org/10.1016/j.techfore.2020.119917
Seong, B.-H., & Hong, C.-Y. (2022). Corroborating the effect of positive technology readiness on the intention to use the virtual reality sports game “Screen Golf”: Focusing on the technology readiness and acceptance model. Information Processing & Management, 59(4), 102994. https://doi.org/10.1016/j.ipm.2022.102994
Shafiee, M. M. (2022). Competitive advantage via intellectual capital: a moderated mediation analysis. Journal of Intellectual Capital, 23(5), 957-997. https://doi.org/10.1108/JIC-05-2020-0152
Shahzad, M., Qu, Y., Zafar, A. U., Rehman, S. U., & Islam, T. (2020). Exploring the influence of knowledge management process on corporate sustainable performance through green innovation. Journal of Knowledge Management, 24(9), 2079-2106. https://doi.org/10.1108/JKM-11-2019-0624
Sharma, M., Kumar, A., Luthra, S., Joshi, S., & Upadhyay, A. (2022). The impact of environmental dynamism on low‐carbon practices and digital supply chain networks to enhance sustainable performance: An empirical analysis. Business Strategy and the Environment, 31(4), 1776-1788. https://doi.org/10.1002/bse.2983
Sonnier, B. M. (2008). Intellectual capital disclosure: high‐tech versus traditional sector companies. Journal of Intellectual Capital, 9(4), 705-722. https://doi.org/10.1108/14691930810913230
Stewart, T. A. (1997). Intellectual Capital: The new wealth of organization. Currency.
Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management Journal, 48(3), 450-463. https://doi.org/10.5465/amj.2005.17407911
Suciu, M.-C., & Năsulea, D.-F. (2019). Intellectual capital and creative economy as key drivers for competitiveness towards a smart and sustainable development: challenges and opportunities for cultural and creative communities. In Intellectual Capital Management as a Driver of Sustainability (pp. 67-97). Springer. https://doi.org/10.1007/978-3-319-79051-0_5
Sveiby, K. E. (1997). The new organizational wealth: Managing & measuring knowledge-based assets. Berrett-Koehler Publishers.
Székely, F., & Knirsch, M. (2005). Responsible leadership and corporate social responsibility: Metrics for sustainable performance. European Management Journal, 23(6), 628-647. https://doi.org/10.1016/j.emj.2005.10.009
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509-533. https://doi.org/10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z
Visser, W. A. M.-T. (2002). Sustainability reporting in South Africa. Corporate Environmental Strategy, 9(1), 79-85. https://doi.org/10.1016/S1066-7938(01)00157-9
Wang, W. Y., & Chang, C. (2005). Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan. Journal of Intellectual Capital, 6(2), 222-236. https://doi.org/10.1108/14691930510592816
Wang, Y., So, K. K. F., & Sparks, B. A. (2017). Technology readiness and customer satisfaction with travel technologies: A cross-country investigation. Journal of Travel Research, 56(5), 563-577. https://doi.org/10.1177/0047287516657891
Wasiluk, K. L. (2013). Beyond eco‐efficiency: understanding CS through the IC practice lens. Journal of Intellectual Capital, 14(1), 102-126. https://doi.org/10.1108/14691931311289048
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171-180. https://doi.org/10.1002/smj.4250050207
Westjohn, S. A., Arnold, M. J., Magnusson, P., Zdravkovic, S., & Zhou, J. X. (2009). Technology readiness and usage: a global-identity perspective. Journal of the Academy of Marketing Science, 37, 250-265. https://doi.org/10.1007/s11747-008-0130-0
Wright, M., Hmieleski, K. M., Siegel, D. S., & Ensley, M. D. (2007). The role of human capital in technological entrepreneurship. Entrepreneurship Theory and Practice, 31(6), 791-806. https://doi.org/10.1111/j.1540-6520.2007.00202.x
Xu, J., Yu, Y., Zhang, M., & Zhang, J. Z. (2023). Impacts of digital transformation on eco-innovation and sustainable performance: Evidence from Chinese manufacturing companies. Journal of Cleaner Production, 393, 136278. https://doi.org/10.1016/j.jclepro.2023.136278
Youndt, M. A., Subramaniam, M., & Snell, S. A. (2004). Intellectual capital profiles: An examination of investments and returns. Journal of Management Studies, 41(2), 335-361. https://doi.org/10.1111/j.1467-6486.2004.00435.x
Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Faezah, J. N., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/j.jclepro.2019.119334
Yusoff, Y. M., Omar, M. K., Zaman, M. D. K., & Samad, S. (2019). Do all elements of green intellectual capital contribute toward business sustainability? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234, 626-637. https://doi.org/10.1016/j.jclepro.2019.06.153
Zaid, A. A., Jaaron, A. A., & Bon, A. T. (2018). The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study. Journal of Cleaner Production, 204, 965-979. https://doi.org/10.1016/j.jclepro.2018.09.062
Zhang, Y., Sun, J., Yang, Z., & Wang, Y. (2020). Critical success factors of green innovation: Technology, organization and environment readiness. Journal of Cleaner Production, 264, 121701. https://doi.org/10.1016/j.jclepro.2020.121701
Zhou, A. Z., & Fink, D. (2003). The intellectual capital web: a systematic linking of intellectual capital and knowledge management. Journal of Intellectual Capital, 4(1), 34-48. https://doi.org/10.1108/14691930310455379