“…If a firm can achieve this, it can ensure better performance along with sustainable CA (Zlatkovic, 2018;Bhattacharjee et al, 2020;Chatterjee, 2020;Ghosh et al, 2020). Different scholars have classified IC with different dimensions such as SC and HC (Edvinsson and Malone, 1997;Christos, 2019;Chaudhuri et al, 2021;Majumdar et al, 2020;Bhattacharjee et al, 2020;Chatterjee et al, 2021b); SC, employee capital and consumer capital (Zerenler et al, 2008;Barrena-Mart ınez et al, 2019;Chatterjee et al, 2021a); and social capital, HC and organization capital (Reed et al, 2006;McDowell et al, 2018;Chatterjee et al, 2020). Studies have revealed that most acceptable dimensions of IC consist of HC, SC and CC (Bontis, 1999;Zerenler et al, 2008;Sumedrea, 2013;Secundo et al, 2018;Vrontis et al, 2019;Glykeria, 2019).…”