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Social information within the intellectual capital report


  • Castilla Polo, Francisca
  • Gallardo Vázquez, Dolores


The objective of our work is to propose the integration of two complementary statements on financial information: the social report and the intellectual capital report. Both are statements of great importance in the current business context. The motive behind our proposal is that, in reviewing the current situation, we observed an overlap in the contents and goals of the two reports. For instance, information of a social nature is dealt with in the different blocks of analysis of intangibles in the intellectual capital report. Furthermore, these disclosures share the direct or indirect goal of improving the company's corporate image, which also reflects the links between the two types of reports. Hence, given the observed similarities and the greater flexibility and scope of the intellectual capital report, we propose incorporating the social report into the intellectual capital report. The benefits of this will be twofold: a reduction in the direct costs of preparing the report, and a simplification of the non-financial information for the different stakeholders.

Suggested Citation

  • Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
  • Handle: RePEc:eee:intman:v:14:y:2008:i:4:p:353-363

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    References listed on IDEAS

    1. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    2. Adam B. Jaffe et al., 1995. "Environmental Regulation and the Competitiveness of U.S. Manufacturing: What Does the Evidence Tell Us?," Journal of Economic Literature, American Economic Association, vol. 33(1), pages 132-163, March.
    3. Cristina Chaminade & Hanno Roberts, 2003. "What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 733-751.
    4. David Owen, 2005. "CSR after Enron: A Role for the academic accounting profession?," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 395-404.
    5. Bukh, P. N. & Larsen, H. T. & Mouritsen, J., 2001. "Constructing intellectual capital statements," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 87-108, March.
    6. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    7. repec:dgr:rugsom:01e50 is not listed on IDEAS
    8. Giles Atkinson, 2000. "Measuring Corporate Sustainability," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 43(2), pages 235-252.
    9. Karen Palmer & Wallace E. Oates & Paul R. Portney, 1995. "Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?," Journal of Economic Perspectives, American Economic Association, vol. 9(4), pages 119-132, Fall.
    10. Smith, Adam, 1776. "An Inquiry into the Nature and Causes of the Wealth of Nations," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number smith1776.
    11. Cerin, Pontus & Karlson, Lennart, 2002. "Business incentives for sustainability: a property rights approach," Ecological Economics, Elsevier, vol. 40(1), pages 13-22, January.
    12. Secchi Davide, 2004. "The Italian Experience in Social Reporting," Economics and Quantitative Methods qf04016, Department of Economics, University of Insubria.
    13. Figge, Frank & Hahn, Tobias, 2004. "Sustainable Value Added--measuring corporate contributions to sustainability beyond eco-efficiency," Ecological Economics, Elsevier, vol. 48(2), pages 173-187, February.
    14. Michael E. Porter & Claas van der Linde, 1995. "Toward a New Conception of the Environment-Competitiveness Relationship," Journal of Economic Perspectives, American Economic Association, vol. 9(4), pages 97-118, Fall.
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    Cited by:

    1. Hwan-Yann Su, 2014. "Business Ethics and the Development of Intellectual Capital," Journal of Business Ethics, Springer, vol. 119(1), pages 87-98, January.
    2. Cristina-Ionela Fadur & Daniela Ciotina, 2011. "Is The Future Of Accounting Compatible With The Accounting Of The Future?," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3(1), pages 55-63, March.


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