Intellectual capital reporting in the Italian non‐profit sector: analysing a case study

Abstract

Purpose

The purpose of this paper is to analyse the IC reporting practices of an Italian non‐profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a longstanding experience in issuing IC reports.

Design/methodology/approach

This is an exploratory, qualitative case study focused on a single case study organization. The study took place over eight years. The case description and analysis are based on the IC reports published by the company.

Findings

This paper concludes that the ANPAS Piemonte is an organization that has expended considerable focus and effort in developing an IC measurement and reporting model. It has a well‐established IC reporting procedure, but a comprehensive view of IC and of the synergies among IC subcategories is lacking.

Research limitations/implications

The study focuses on a single case study of a NPO providing public interest services in Italy. The main limitation therefore lies in the difficulties in generalizing the ANPAS Piemonte's experience to other NPOs. From the IC management point of view, the distinction between different industries may be as important as the profit orientation, as well as the operations of the third sector may vary across countries.

Originality/value

The contribution of the article lies in its analysis of the IC reports of an organization in the context of the NP sector, as few prior studies have examined the third sector from an ICR perspective.

Citation

Bronzetti, G. and Veltri, S. (2013), "Intellectual capital reporting in the Italian non‐profit sector: analysing a case study", Journal of Intellectual Capital, Vol. 14 No. 2, pp. 246-263. https://doi.org/10.1108/14691931311323878