Knowledge management practices and sustainability reporting: the mediating role of intellectual capital
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Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Money and Business
Abstract
This study’s aim is twofold: First, to establish the relationship between intellectual capital,
knowledge management practices and sustainability reporting practices; second, to examine the mediating
role of intellectual capital in the relationship between knowledge management practices and sustainability
reporting practices.
Design/methodology/approach – This study is cross-sectional and uses a questionnaire survey of
accountants in the financial services firms in Uganda. The data were analyzed using Statistical Package for
Social Sciences and MediGraph program (Excel version).
Findings – Results indicate that intellectual capital and knowledge management practices are significantly
related to the sustainability reporting practices among financial services firms in Uganda. Also, intellectual
capital mediates the relationship between knowledge management practices and sustainability reporting
practices.
Originality/value – Using perceptions, this study demonstrates how internal resources and capabilities can
promote sustainability reporting in financial services firms in developing countries. Specifically, this study
provides first time evidence on the mediating role of intellectual capital in the relationship between knowledge
management practices and sustainability reporting practices.
Description
Keywords
Sustainability reporting practices, Knowledge management practices, Intellectual capital, Financial services firms, Uganda
Citation
Nakyeyune, GK, Bananuka, J., Tumwebaze, Z., & Kezaabu, S. (2022). Knowledge management practices and sustainability reporting: the mediating role of intellectual capital. Journal of Money and Business , (ahead-of-print). DOI 10.1108/JMB-06-2022-0032