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Sustainability
Volume 11
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10.3390/su11010062
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Article

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

by
Serena Santis
1,*,
Michela Bianchi
2,
Alberto Incollingo
1 and
Marco Bisogno
3
1
Department of Political Science “Jean Monnet”, University of Campania “Luigi Vanvitelli”, Viale Ellittico, no. 31, 81100 Caserta, Italy
2
Department of Political Science, University of Roma Tre, Via Gabriello Chiabrera, 199, 00145 Rome, Italy
3
Department of Management & Innovation Systems, University of Salerno, Giovanni Paolo II, no. 132, 84084 Fisciano (SA), Italy
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(1), 62; https://doi.org/10.3390/su11010062
Submission received: 30 November 2018 / Revised: 19 December 2018 / Accepted: 20 December 2018 / Published: 22 December 2018
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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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.
Keywords: integrated reporting; intellectual capital; disclosure integrated reporting; intellectual capital; disclosure

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MDPI and ACS Style

Santis, S.; Bianchi, M.; Incollingo, A.; Bisogno, M. Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. Sustainability 2019, 11, 62. https://doi.org/10.3390/su11010062

AMA Style

Santis S, Bianchi M, Incollingo A, Bisogno M. Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. Sustainability. 2019; 11(1):62. https://doi.org/10.3390/su11010062

Chicago/Turabian Style

Santis, Serena, Michela Bianchi, Alberto Incollingo, and Marco Bisogno. 2019. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis" Sustainability 11, no. 1: 62. https://doi.org/10.3390/su11010062

APA Style

Santis, S., Bianchi, M., Incollingo, A., & Bisogno, M. (2019). Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. Sustainability, 11(1), 62. https://doi.org/10.3390/su11010062

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