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Intellectual capital communication: evidence from social and sustainability reporting

Author

Listed:
  • 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.

Suggested Citation

  • Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009. "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper 16589, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:16589
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    References listed on IDEAS

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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.
    2. Monika Klimontowicz & Anna Losa-Jonczyk & Bogna Zacny, 2021. "Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures," Energies, MDPI, vol. 14(21), pages 1-14, November.
    3. Eugene Burgos Mutuc & Sladjana Cabrilo, 2022. "Corporate social responsibility, intellectual capital and financial performance: evidence from developed and developing Asian economies," Review of Managerial Science, Springer, vol. 16(4), pages 1227-1267, May.
    4. Jabir Ali & Ishrat Naaz & Tabassum Ali, 2024. "Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 93-106, March.
    5. 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.
    6. Mehralian, Gholamhossein & Rasekh, Hamid Reza & Akhavan, Peyman & Ghatari, Ali Rajabzadeh, 2013. "Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry," International Journal of Information Management, Elsevier, vol. 33(1), pages 209-216.

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    More about this item

    Keywords

    intellectual capital; disclosure; social and sustainability reporting; resource based view; corporate social responsibility;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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