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Human capital convergences in intellectual capital and sustainability reports

Human capital convergences in intellectual capital and sustainability reports Purpose – The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues. Design/methodology/approach – To investigate this degree of integration the paper analyzes the common elements between human capital accounting and the Global Reporting Initiative Guidelines 2002. The assessment methodology consists of a study of which indicators for employees proposed in GRI guidelines are frequently used in 20 international best practices for intellectual capital reports. Findings – Results show a large overlapping of indicators around three issues: the description of human capital, the reporting on diversity and opportunity, and the measurement of the quality and intensity of training. Research limitations/implications – The research is focused on human capital that is one of the three dimensions of intellectual capital. It could also be interesting to study the points of convergence between corporate responsibility and the remaining two dimensions of intellectual capital: network capital and organizational capital. Practical implications – The results demonstrate that the opportunity exists to integrate intellectual capital and corporate responsibility report in a global report, that will be useful to orient the sustainability practices in developing human capital. Originality/value – This paper sustains the possibility that a correct management of corporate responsibility practices will be an opportunity to develop intellectual capital and a source of value creation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Human capital convergences in intellectual capital and sustainability reports

Journal of Intellectual Capital , Volume 8 (2): 21 – Apr 24, 2007

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References (99)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930710742880
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues. Design/methodology/approach – To investigate this degree of integration the paper analyzes the common elements between human capital accounting and the Global Reporting Initiative Guidelines 2002. The assessment methodology consists of a study of which indicators for employees proposed in GRI guidelines are frequently used in 20 international best practices for intellectual capital reports. Findings – Results show a large overlapping of indicators around three issues: the description of human capital, the reporting on diversity and opportunity, and the measurement of the quality and intensity of training. Research limitations/implications – The research is focused on human capital that is one of the three dimensions of intellectual capital. It could also be interesting to study the points of convergence between corporate responsibility and the remaining two dimensions of intellectual capital: network capital and organizational capital. Practical implications – The results demonstrate that the opportunity exists to integrate intellectual capital and corporate responsibility report in a global report, that will be useful to orient the sustainability practices in developing human capital. Originality/value – This paper sustains the possibility that a correct management of corporate responsibility practices will be an opportunity to develop intellectual capital and a source of value creation.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Apr 24, 2007

Keywords: Intellectual capital; Intangible assets; Human capital

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