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Intellectual capital communication: evidence from social and sustainability reporting

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  • Passetti, Emilio
  • Tenucci, Andrea
  • Cinquini, Lino
  • Frey, Marco

Abstract

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the relationship between corporate social responsibility and intellectual capital. Content analysis is applied through a multidimensional framework composed by three main disclosure profiles(time orientation, nature and type of information) which permits to analyse in depth the quality of intellectual capital information. The results highlight significant and increasing presence of intellectual capital information in CSR reports which is communicated principally in non financial, quantitative and non time specific terms. Human capital is the most reported category followed by relational and organisational capital. There are many similarities between the two typology of report contributing to the ongoing debate on corporate reporting practices.The results suggest that the integration between IC report and CSR report is a plausible issue and that could be useful to enhance the transparency and the understanding of company processes and activities both for internal and external stakeholders. Very few studies have analysed the intellectual capital in CSR report in atheoretical and mono-dimensional way. Moreover the resource base theory has been scarcely applied to explain the disclosure of intellectual capital even if there are several similarities between the two perspectives.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 16589.

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Date of creation: Jun 2009
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Handle: RePEc:pra:mprapa:16589

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Keywords: intellectual capital; disclosure; social and sustainability reporting; resource based view; corporate social responsibility;

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References

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  1. Mark A. Youndt & ohan Subramaniam & Scott A. Snell, 2004. "Intellectual Capital Profiles: An Examination of Investments and Returns," Journal of Management Studies, Wiley Blackwell, vol. 41(2), pages 335-361, 03.
  2. Baruch Lev & Stefano Zambon, 2003. "Intangibles and intellectual capital: an introduction to a special issue," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 597-603.
  3. Abagail McWilliams & Donald S. Siegel & Patrick M. Wright, 2006. "Corporate Social Responsibility: Strategic Implications," Journal of Management Studies, Wiley Blackwell, vol. 43(1), pages 1-18, 01.
  4. Orens, Raf & Lybaert, Nadine, 2007. "Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst," The International Journal of Accounting, Elsevier, vol. 42(3), pages 237-271.
  5. Fernando Fuentes-García & Julia Núñez-Tabales & Ricardo Veroz-Herradón, 2008. "Applicability of Corporate Social Responsibility to Human Resources Management: Perspective from Spain," Journal of Business Ethics, Springer, vol. 82(1), pages 27-44, September.
  6. Renneboog, Luc & Ter Horst, Jenke & Zhang, Chendi, 2008. "Socially responsible investments: Institutional aspects, performance, and investor behavior," Journal of Banking & Finance, Elsevier, vol. 32(9), pages 1723-1742, September.
  7. Francesco Perrini & Angeloantonio Russo & Antonio Tencati, 2007. "CSR Strategies of SMEs and Large Firms. Evidence from Italy," Journal of Business Ethics, Springer, vol. 74(3), pages 285-300, September.
  8. Kira Kristal Reed & Michael Lubatkin & Narasimhan Srinivasan, 2006. "Proposing and Testing an Intellectual Capital-Based View of the Firm," Journal of Management Studies, Wiley Blackwell, vol. 43(4), pages 867-893, 06.
  9. Scott, John T., 2005. "Corporate social responsibility and environmental research and development," Structural Change and Economic Dynamics, Elsevier, vol. 16(3), pages 313-331, September.
  10. Fabrizio Cerbioni & Antonio Parbonetti, 2007. "Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 791-826.
  11. Inderpal Singh & J--L W. Mitchell Van der Zahn, 2008. "Determinants of intellectual capital disclosure in prospectuses of initial public offerings," Accounting and Business Research, Taylor & Francis Journals, vol. 38(5), pages 409-431, April.
  12. Morgan Miles & Linda Munilla & Jenny Darroch, 2006. "The Role of Strategic Conversations with Stakeholders in the Formation of Corporate Social Responsibility Strategy," Journal of Business Ethics, Springer, vol. 69(2), pages 195-205, December.
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Cited by:
  1. Dicu Roxana-Manuela, 2011. "The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 609-615, July.

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