The evolution of Intellectual Capital reporting: a trust-based perspective

Maria Serena Chiucchi, Marco Giuliani and Stefano Marasca

Chapter 15 in Handbook on Intangibles, 2026, pp 263-280 from Edward Elgar Publishing

Abstract: This chapter explores the International Capital (IC) reporting experience through the lens of trust, utilizing Sztompka’s social theory of trust. The study is based on semi-structured interviews with several Italian firms and adopts a longitudinal approach to trace the trajectory of IC reporting over time. Unlike prior studies focusing on single cases, this research provides a broader and more comprehensive view. The chapter aims to understand how trust-related factors such as reputation, performance, and appearance have influenced the evolution of IC reporting. By comparing the Italian case to international examples, it also offers insights into the role of IC within emerging reporting practices like Integrated Reporting.

Keywords: Intellectual Capital; Integrated reporting; Trust; Italy (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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