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

Author

Listed:
  • Serena Santis

    (Department of Political Science “Jean Monnet”, University of Campania “Luigi Vanvitelli”, Viale Ellittico, no. 31, 81100 Caserta, Italy)

  • Michela Bianchi

    (Department of Political Science, University of Roma Tre, Via Gabriello Chiabrera, 199, 00145 Rome, Italy)

  • Alberto Incollingo

    (Department of Political Science “Jean Monnet”, University of Campania “Luigi Vanvitelli”, Viale Ellittico, no. 31, 81100 Caserta, Italy)

  • Marco Bisogno

    (Department of Management & Innovation Systems, University of Salerno, Giovanni Paolo II, no. 132, 84084 Fisciano (SA), Italy)

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.

Suggested Citation

  • Serena Santis & Michela Bianchi & Alberto Incollingo & Marco Bisogno, 2018. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-15, December.
    • Handle: RePEc:gam:jsusta:v:11:y:2018:i:1:p:62-:d:192618
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    References listed on IDEAS

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    Cited by:

    1. Oksana Pirogova & Olga Voronova & Tatyana Khnykina & Vladimir Plotnikov, 2020. "Intellectual Capital of a Trading Company: Comprehensive Analysis Based on Reporting," Sustainability, MDPI, vol. 12(17), pages 1-21, August.
    2. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    3. Tomasz Sierotowicz, 2022. "Sources of Intellectual Capital Acquisition," Sustainability, MDPI, vol. 14(18), pages 1-21, September.
    4. Haruna Maama & Msizi Mkhize, 2020. "Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 230-244, December.
    5. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.
    6. Francesco Gangi & Dario Salerno & Antonio Meles & Lucia Michela Daniele, 2019. "Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?," Sustainability, MDPI, vol. 11(7), pages 1-25, March.

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