The Linkages Among Intellectual Capital, Corporate Governance and Corporate Social Responsibility

摘要

The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry. In related literature, IC has been conceptualized within different perspective of assessments. Empirical studies conducted on IC have previously analyzed IC in terms of its measurability and linkage with firm performance. On the other hand， CG and CSR have been evaluated by using their rating value such as CG and/or CSR Index. Since their importance for all stakeholders became more and more necessary for preventing organization from any types of chaotic environment, there is a need to comprehend their interrelated dynamics. Empirical investigation is conducted on manufacturing firms listed in Istanbul Stock Exchange from 2007 to 2011. Empirical results do support a positive relationship among these important constructs.