TY - JOUR Y1 - 2021/// SN - 20711050 PB - MDPI UR - https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116144850&doi=10.3390%2fsu131910849&partnerID=40&md5=2fd982795eab3e60c1f6a8f77753e439 JF - Sustainability (Switzerland) A1 - Shah, S.Q.A. A1 - Lai, F.-W. A1 - Shad, M.K. A1 - KoneÄ?ná, Z. A1 - Goni, F.A. A1 - Chofreh, A.G. A1 - KlemeÅ¡, J.J. VL - 13 AV - none IS - 19 N2 - The purpose of this study was to conceptualise a framework that reflects an intertwined relationship between the green board committee and firm performance. Agency and stakeholder theories hold a basic notion of supporting the relationship between the green board committee and firm performance. The moderating role of intellectual capital (IC) was introduced in the intertwined relationship between green board committees and firm performance based on a resourceâ??based view theory. This study proposes a new measurement index, namely, the â??green board committee index,â?? to measure the green practices of organisations. This index is comprised of four dimensions: strategy and policymaking, monitoring and control, sustainability, and risk management. The current study hypothesised a significant and positive relationship between the green board committee and firm performance. It was believed that the moderation effect of IC strengthens the relationship between the green board committee and firm performance. The data for this study were proposed to be measured through a content analysis of the companyâ??s annual and embedded reports and a Thomson Reuters DataStream terminal. It adds to the body of knowledge by alluding to an integrated notion of green board committees and IC concerning firm performance. The mentioned conceptual framework sends signals to legislators, regulators, policymakers, and practitioners on the critical insights and actions of green board committees in setting strategies and objectives, addressing sustainability issues, forging a relationship with stakeholders, and increasing the firmâ??s value from the business operations. © 2021 by the authors. Licensee MDPI, Basel, Switzerland. N1 - cited By 17 KW - firm size; green economy; policy making; strategic approach; sustainability ID - scholars14408 TI - The inclusion of intellectual capital into the green board committee to enhance firm performance ER -