Abstract

The study aims to highlight the importance of academic and professional researchers have increased interest in the concept of green intellectual capital (GIC), and its impact on business sustainability (BS), and this topic has become one of the emerging topics in the economic, administrative and accounting literature, and based on the This research aims to know the impact of green intellectual capital on business sustainability; And draw attention to the intellectual influences caused by intellectual capital in organizations with their various activities on the sustainability of their work, which requires more efforts to increase their level of social, economic and environmental performance. This research was conducted in Al-Muthanna Cement Factory - Al-Muthanna Governorate - Iraq by distributing a questionnaire and analyzing it by the statistical program (spss) using a set of statistical tools such as arithmetic means, standard deviations and simple regression analysis to reach standard results in order to prove hypotheses.The research reached some conclusions, the most important of which was the existence of a statistically significant impact relationship between the elements of green intellectual capital and business sustainability. The research recommended obligating industrial organizations to prioritize attention and disclosure of green intellectual capital for the purpose of knowing the extent of its contribution to raising the level of continuity of social, economic and environmental development; The interest in green intellectual capital should fall within the objectives of industrial organizations, enabling them to set the necessary standards for the provision and maintenance of green intellectual capital and its application in order to maintain the sustainability of social, economic and environmental activities and increase them to achieve their core objectives.