**7. Limitations and Future Research**

When analyzing the presented research outcomes, one should also consider the limitations of the analyses. The latter include high subjectivity of respondents' opinions based on convictions rather than any certain activities undertaken in the field of GIC accumulation and the limited research sample. Another issue is a more qualitative approach to the evaluation of GIC impacts on environmental performance, not taking into account objective quantitative measures, which are often difficult (or even impossible) to design due to GIC specifics. Furthermore, one should keepin mind that some managers donot havesuitable competencies to conduct reliable evaluations on the effects of activities leading to GIC accumulation, concerning the accomplishments of theorganization's environmental goals.

However, the research findings open up new research areas. Amongst them, strategic and operational factors thatdetermine the range and effectiveness of implementing GIC- fostering practices in order to improve corporate environmental performance. The research will be continued in the future, having regard for a more extensive and precisely selected research sample and measurements using more objective quantitative indicators. Future research may also encapsulate an assessment of the maturity of green intellectual capital management with inter-sectoral comparisons.

**Funding:** This research was funded by an MNiSW statutory grant as part of research topic no. 88/20/B"Innovative concepts and methods of resource management in intelligent organizations", carried out at the Siedlce University of Natural Sciences and Humanities.

**Institutional Review Board Statement:** Not applicable.

**Informed Consent Statement:** Not applicable.

**Conflicts of Interest:** The author declares no conflict of interest.
