Abstract
Despite the fact that the association between business greening and its competitiveness has been confirmed, the effects of green IT capital on the relationship between business greening and competitiveness have largely not been investigated by researchers. To address this gap in the research, this study aims to introduce and define the new concept of green IT capital to bridge the gap for business greening. The results of a sample survey of 148 companies from the top 1,000 manufacturers in Taiwan confirmed that the degree of business greening has significant positive effects on business investment in green IT human capital, green IT structural capital, and green IT relational capital as well as business competitiveness. In addition, the three dimensions of green IT capital positively relate to business competitiveness. In mediating effect, green IT relational capital partially mediates the links between the degree of business greening and business competitiveness