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Intellectual capital and sustainability reporting practices in Uganda

Juma Bananuka (Department of Accounting, Makerere University Business School, Kampala, Uganda)
Venancio Tauringana (Department of Accounting, University of Southampton, Southampton, UK)
Zainabu Tumwebaze (Department of Accounting, Makerere University Business School, Kampala, Uganda)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 29 December 2021

Issue publication date: 21 March 2023

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Abstract

Purpose

The objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.

Design/methodology/approach

This study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.

Findings

Results indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.

Originality/value

This study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

Keywords

Acknowledgements

The author wish to thank the Editor Prof. Merrill Warkentin for the constructive comments and timely feedback.

Citation

Bananuka, J., Tauringana, V. and Tumwebaze, Z. (2023), "Intellectual capital and sustainability reporting practices in Uganda", Journal of Intellectual Capital, Vol. 24 No. 2, pp. 487-508. https://doi.org/10.1108/JIC-01-2021-0019

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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