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Intellectual Capital Disclosure: Evidence from the Italian Systemically Important Banks

In: Socially Responsible Investments

Author

Listed:
  • Giuliana Birindelli

    (G. d’Annunzio University of Chieti-Pescara)

  • Paola Ferretti

    (University of Pisa)

  • Helen Chiappini

    (G. d’Annunzio University of Chieti-Pescara)

Abstract

The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the Directive 2014/95/EU, which makes mandatory the disclosure of non-financial information for large-sized enterprises. The chapter focusses on the disclosure of the IC issues provided by the Italian systemically important banks. To conduct our analysis, we defined a disclosure model for the IC issues and collected data from the reports available on the banks’ websites; we used a deductive content analysis, integrated by the Scott’s pi test in order to evaluate the inter-coder reliability. Our findings, accordingly to prior literature, point out an incomplete IC disclosure, meaning that banks should extend the level of reporting on IC issues, and particularly they should improve the presence of forward-looking information and the quantified terms of IC elements.

Suggested Citation

  • Giuliana Birindelli & Paola Ferretti & Helen Chiappini, 2019. "Intellectual Capital Disclosure: Evidence from the Italian Systemically Important Banks," Palgrave Studies in Impact Finance, in: Mario La Torre & Helen Chiappini (ed.), Socially Responsible Investments, chapter 0, pages 37-59, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-030-05014-6_3
    DOI: 10.1007/978-3-030-05014-6_3
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    Cited by:

    1. Giuliana Birindelli & Paola Ferretti & Helen Chiappini & Andrea Cosentino, 2020. "Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy," Sustainability, MDPI, vol. 12(8), pages 1-20, April.

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