Environmental, Social, and Governance Information Disclosure and Intellectual Capital Efficiency in Jordanian Listed Firms

In this study, we explore the association between intellectual capital (IC) efficiency of firms and their voluntary disclosure environmental, social, governance (ESG) information, using data on Jordanian listed value-added coefficient (VAIC) model with its three components human, structural, relational (HCE, SCE, RCE, respectively). We find that disclosing environmental information is unrelated to IC efficiency, associated raised through HCE RCE components, social negatively SCE components. also releasing one or two ESG dimensions has a positive effect efficiency. This evidence implications for management intangible assets.