Original Research

Green intellectual capital and bank sustainability performance: The mediating roles of employee green behaviours and green banking practices

Fakhryadi Amran, Dian S. Parawansa, Sumardi Lasise, Muhammad Asdar
Acta Commercii | Vol 26, No 1 | a1600 | DOI: https://doi.org/10.4102/ac.v26i1.1600 | © 2026 Fakhryadi Amran, Dian S. Parawansa, Sumardi Lasise, Muhammad Asdar | This work is licensed under CC Attribution 4.0
Submitted: 18 February 2026 | Published: 11 September 2026

About the author(s)

Fakhryadi Amran, Doctoral Programme in Management Science, Faculty of Economics and Business, Universitas Hasanuddin, Makassar, Indonesia
Dian S. Parawansa, Doctoral Programme in Management Science, Faculty of Economics and Business, Universitas Hasanuddin, Makassar, Indonesia
Sumardi Lasise, Doctoral Programme in Management Science, Faculty of Economics and Business, Universitas Hasanuddin, Makassar, Indonesia
Muhammad Asdar, Doctoral Programme in Management Science, Faculty of Economics and Business, Universitas Hasanuddin, Makassar, Indonesia

Abstract

Orientation: Sustainability has become a strategic priority in the banking sector, requiring internal resources that support environmental performance. Green intellectual capital (GIC) is increasingly viewed as a critical intangible asset in advancing sustainable banking.
Research purpose: This study examines how green intellectual capital contributes to banks’ sustainability performance through the mediating roles of employee green behaviours and green banking practices.
Motivation for the study: Although prior research highlights the importance of GIC, limited empirical evidence explains the mechanisms through which it translates into sustainability outcomes, particularly in emerging economies’ banking sectors.
Research design, approach and method: A quantitative research design was employed using survey data from 130 employees of large commercial banks (KBMI 4) in Indonesia. Data were analysed using partial least squares structural equation modelling (PLS-SEM). Green intellectual capital was modelled as a higher-order construct comprising green human, structural and relational capital.
Main findings: The results show that GIC significantly enhances employee green behaviours and green banking practices. Both mediators positively influence sustainability performance. The findings indicate full mediation, meaning GIC improves sustainability performance only when translated into employee actions and institutionalised practices.
Practical/managerial implications: Bank managers should complement investments in green knowledge and capabilities with initiatives that foster pro-environmental employee behaviour and formalise green banking practices.
Contribution/value-add: This study extends the resource-based view by identifying behavioural and operational mechanisms through which GIC generates sustainability performance in the banking sector.


Keywords

green intellectual capital; employee green behaviours; green banking practices; sustainability performance; banking sector; emerging economies

JEL Codes

G21: Banks • Depository Institutions • Micro Finance Institutions • Mortgages; M14: Corporate Culture • Diversity • Social Responsibility; O16: Financial Markets • Saving and Capital Investment • Corporate Finance and Governance; Q01: Sustainable Development; Q56: Environment and Development • Environment and Trade • Sustainability • Environmental Accounts and Accounting • Environmental Equity • Population Growth

Sustainable Development Goal

Goal 8: Decent work and economic growth

Metrics

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