Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

Francesco Badia, Grazia Dicuonzo (), Saverio Petruzzelli () and Vittorio Dell’Atti ()
Additional contact information
Grazia Dicuonzo: University of Bari Aldo Moro
Saverio Petruzzelli: University of Bari Aldo Moro
Vittorio Dell’Atti: University of Bari Aldo Moro

Journal of Management & Governance, 2019, vol. 23, issue 2, No 3, 299-320

Abstract: Abstract In management studies, the relevance of intellectual capital (IC) in value creation processes has been a research topic for many years. Several attempts have been made to develop measurement and reporting systems for this relevant source of value, but managerial literature has highlighted the limits and difficulties of some of those endeavors. Integrated reporting, the general purpose of which is to provide transparent and integrated disclosure, has also entered this field with the aim of improving disclosure of intangibles, along with a strategic perspective on communication. An accurate description of a company’s IC is indeed one of the focal elements of an integrated report. This paper describes an exploratory study based on the case study research method of three companies, all of which have applied the integrated reporting IIRC framework and are operating in different business contexts. Following a performative approach, the first aim of this work is to verify the ability of integrated reporting to support the mobilization of IC and to encourage companies to take advantage of this process. This should lead to positive effects on management and governance practices, with respect to both external and internal users. Additionally, from a critical and performative perspective, this research investigates how business context influences the processes of measurement, management, and reporting of IC.

Keywords: Intellectual capital measurement and reporting; Management and governance; Integrated reporting; Case study method; Performative perspective; Non-financial information (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

Downloads: (external link)
http://link.springer.com/10.1007/s10997-018-9420-1 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-018-9420-1

Ordering information: This journal article can be ordered from
http://www.springer. ... 29/journal/10997/PS2

DOI: 10.1007/s10997-018-9420-1

Access Statistics for this article

Journal of Management & Governance is currently edited by Lino Cinquini

More articles in Journal of Management & Governance from Springer, Accademia Italiana di Economia Aziendale (AIDEA) Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().