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Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

Year: 2018

Type: article

Abstract: The purpose of the study is to investigate how firms disclose information in their integrated report (IR) on intellectual capital (IC), regarding its components and their link with the value creation process. Therefore, by adopting a content analysis methodology, the study, which covers three years (2014–2016), is focused on IC. A sample of firms belonging to the financial services sector is investigated by analysing 135 integrated reports. The main findings show that firms, on the one hand, provide information on IC by adopting a classification close to those outlined by IC scholars; on the other hand, the vast majority of the investigated firms tends to adopt a superficial approach. More specifically, firms disclose a low amount of information about the link between IC and the value creation process, even though they are aware of its importance.

Source: Sustainability

DOI: 10.3390/su11010062

Authors: Serena Santis, Michela Bianchi, Alberto Incollingo, Marco Bisogno

Institutions: University of Campania "Luigi Vanvitelli", Roma Tre University, University of Salerno

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $2,896

OpenAlex ID: W2906113266

FWCI: 7.087

Cites: 62

Cited by: 34

Related to: 10