Purpose – The purpose of this paper is to investigate the content, frequency and quality of intellectual capital voluntary disclosure (ICVD) and the changes that took place over two years (2005 and 2006) in a sample of 37 sustainability reports published by Italian listed companies. Design/methodology/approach – The intellectual capital framework consists of three levels: “IC categories”, “IC items” and “IC indicators”, while content analysis was performed using a quality multidimensional scheme composed of three disclosure profiles, namely, time orientation, nature of information and type of information. Findings – The findings evidence a high and increasing incidence over time of ICVD, with strong emphasis on human capital disclosure, which represents the most reported category, followed by relational and organisational capital. ICVD is mainly expressed in non‐financial, quantitative and non‐time‐specific terms with a low level of forward‐looking information. Research limitations/implications – This study is based on a small sample of sustainability reports; the content analysis process entails some subjective judgments. Practical implications – From a firm perspective, sustainability reports can be used in synergy with annual reports and other public and private documents to provide IC information. From a user perspective, sustainability reports can be used to acquire IC information over and above information acquired from other documents. Originality/value – Sustainability reports and ICVD quality have thus far been investigated only to a limited extent. The paper also discusses the potential of ICVD in sustainability reports from a user perspective.
Journal of Intellectual Capital – Emerald Publishing
Published: Oct 19, 2012
Keywords: Intellectual capital; Intangibles; Disclosure; Quality; Sustainability reports; Italy
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
EndNoteExport to EndNote
ok to continue