Moderating Role of Intellectual Capital on Board Characteristics and Sustainability Disclosure: A Proposed Model

Usman Baba Bello


This study presentsthe moderating role of intellectual capital on the relationship between board characteristics and corporate sustainability disclosure. The study is founded based on the mixed findings observed in the existing literature relating board characteristics and sustainability disclosure. Intellectual capital isan organization’s unique resources that could be leveraged to achieve enhanced sustainability disclosure. Specifically, companies’ may wellharnessthis vital resource to fosterand create a sustainable relationship with various stakeholders.Thus, effective deployment of companies’ intellectual resourcescould suggest a shift in board characteristics and a boost to companies’ social and environmental practices. On this pretext,the present study offers a theoretical explanation on how intellectual capital could moderate the relationship between board characteristics and sustainability disclosure. Stakeholder theory and resource based view theory were used as underpinning assumptions.


Board Characteristics; Corporate Governance; Sustainability Disclosure; Intellectual Capital; Stakeholders.

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