**6. Conclusions**

Intellectual capital is one of the principal resources for the provision of the market value in aknowledge-based economy. A special type of IC is GIC, the formation of which requires an environmental approach to human, organizational, and relational resources. GIC may constitute the basis for the construction of environmentally-friendly organizations. This was endorsed in empirical studies.

This study validated the thesis that actions supporting GIC formation have an impact on the environmentaldevelopment of organizations, whereas thisimpact isuneven and depends on the types of practices. The studies conducted by the author demonstrate that Polish managers did not consider GIC impact as highly significant to achieve the environmental objectives for their organizations. Their rating was below average on a 5-point scale.

Given the average impactrating of GIC-fostering practices on the environmentaldevelopment of organizations (2.32), the studied managers opined that GIC had a moderate effect on the environmental development of organizations. The managers did not consider all practices as equally important, which justifies the adopted Hypothesis 1. The ones they considered as major were activities related to GHC-development, i.e., showing green behaviors in the workplace (such as paper and energy savings) and environmental knowledge.

Furthermore, a correlation was identified between the rates of importance of individual practices contributing to GIC formation from the point of view of corporate environmentaldevelopment and their implementation in the studied enterprises. Hypothesis 2 was positively verified. It was found that practices assessed as more important to the environmental development of anorganization were more often implemented. It is necessary to strengthen the importance of practices leading to GIC accumulation among managers. The broader the manager's knowledge about GIC, the more involved the manager becomes in the management of capital.

Empirical studies have demonstrated that there is gap in the scope of implementation of GIC-fostering practices. Polish enterprises do not implement the full range of activities supporting the implementation of environmental goals. We can conclude that implementation of the GIC model is in the initial phase. Further research to identify the reasons behind the limited implementation of the GIC model in Poland is required. One of the possible causes may be the deficit of tools used to measure, monitor, and present GLC. No commonly accepted and universal model of GIC measurement has been developed. This could be an impediment to the rating of the level of GIC in enterprises and a barrier to effective green intellectual management. Terminological issues continue to be unorganized, generating difficulties in monosemantic GIC definition, identification, and external reporting. The principal limitation is, however, the fact that the value of GIC is hard to assess, for it is composed of a number of intangible assets, which are challenging to quantify. Green intellectual capital measurement is imperative to effective GIC management. Hence, the tools and methods of GIC measurement, as well as further investigations into its role in the development of sustainable organizations, require correction. Finally, it is essential to enhance manager competences by incorporating green intellectual capital management in university programs in economics.

This research study focuses on the identification of managerial views, concerning the role of green intellectual capital in pursuance of corporate environmental goals. It contributes both to theory and practice, by identifying a gap in the implementation of GIC-fostering practices. This research article identifies the underlying impediment to GIC applications to achieve environmentalorganizational goals, i.e., underestimating actions supporting GIC accumulation. It suggests the need to change managerial attitudes in that respect. The conducted research raises awareness aboutthe importance of managerial GIC competence development for a better use of intangible green asset potential to create sustainable enterprises. It suggests the need to disseminate knowledge about GIC through, inter alia, the inclusion of the issue in the curricula of economic schools of higher education.
