Taking inspiration from the natural resource-based view of the firm and resource orchestration theory, we propose a new approach, that is, natural resource orchestration, to investigate how green intellectual capital and environmental management accounting stimulate environmental performance. Using survey data collected from 106 chief financial officers (CFOs) of publicly listed companies in Iran, findings show that the elements of green intellectual capital (green human capital, green structural capital, and green relational capital) are positively associated with both environmental management accounting and environmental performance. In addition, findings support the hypothesis that the use of environmental management accounting mediates the relationship between green intellectual capital and environmental performance. This study provides fresh insights into how an organization deals with the effective alignment (i.e., orchestration) of various green resources, for example, green intellectual capital and environmental management accounting, to promote environmental performance. This is the first study ever to introduce the natural resource orchestration approach for examining how environmental management accounting appears to play a role in translating green intellectual capital into enhanced environmental performance.

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绿色智力资本和环境管理会计：有利于环境绩效的自然资源协调

从企业基于自然资源的观点和资源编排理论中，我们提出了一种新的方法，即自然资源编排，来研究绿色智力资本和环境管理会计如何刺激环境绩效。使用从伊朗上市公司的 106 位首席财务官 (CFO) 收集的调查数据，发现绿色智力资本的要素（绿色人力资本、绿色结构资本和绿色关系资本）与环境管理会计均呈正相关和环境绩效。此外，研究结果支持使用环境管理会计调节绿色智力资本与环境绩效之间关系的假设。本研究为组织如何处理各种绿色资源（例如绿色智力资本和环境管理会计）的有效协调（即编排）以促进环境绩效提供了新的见解。这是有史以来第一项引入自然资源协调方法的研究，以检验环境管理会计如何在将绿色智力资本转化为增强的环境绩效方面发挥作用。