Journal of Intellectual Capital: Volume 20 Issue 1

Intellectual capital accounting in the age of integrated reporting: a commentary

Subhash Abhayawansa, James Guthrie, Cristiana Bernardi

Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU

John Dumay, Matteo La Torre, Federica Farneti

This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and…

The influence of integrated reporting and internationalisation on intellectual capital disclosures

Wendy Terblanche, Charl De Villiers

The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.

Improving integrated reporting: A new learning and growth perspective for the balanced scorecard

Rada Massingham, Peter Rex Massingham, John Dumay

The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and…

An intellectual capital ontology in an integrated reporting context

Riccardo Stacchezzini, Cristina Florio, Alice Francesca Sproviero, Silvano Corbella

The purpose of this paper is to investigate the intellectual capital (IC) ontology in an integrated reporting context to explore the function that integrated report (IR) preparers…

Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?

Valentina Beretta, Chiara Demartini, Sara Trucco

The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to…

Strategic information disclosure, integrated reporting and the role of intellectual capital

Renato Camodeca, Alex Almici, Umberto Sagliaschi

The purpose of this paper is to use a theoretical and empirical model to investigate the adoption of the integrated reporting (IR) framework as a strategic choice to signal…

Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions

Federica Casonato, Federica Farneti, John Dumay

To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects…

Exploring integrated reporting in the banking industry: the multiple capitals approach

Federica Doni, Mikkel Larsen, Silvio Bianchi Martini, Antonio Corvino

The purpose of this paper is to investigate the engagement with integrated reporting (IR) of the Development Bank of Singapore (DBS), as one of the banks that pioneered IR…