HUMAN, INTELLECTUAL AND SOCIAL / RELATIONAL CAPITAL INTEGRATED REPORTING

Diana-Nicoleta Nita ()
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Diana-Nicoleta Nita: The Bucharest University of Economic Studies, 010374, Romania

European Journal of Accounting, Finance & Business, 2025, vol. 13, issue 1, 118-126

Abstract: In an increasingly dynamic and interconnected economic environment, where stakeholders demand relevant information not only on financial performance but also on the social impact and sustainability of organizations, integrated reporting has emerged as a strategic communication tool. Within this framework, human, intellectual, and social/relational capital play a fundamental role in supporting sustainable and responsible growth. While the advantages of integrated reporting are well acknowledged, its implementation presents a series of challenges, particularly in relation to non-financial capitals: the difficulty of measuring and quantifying intangible value; the absence of internationally recognized standardized indicators; the risk of generic and superficial disclosures (boilerplate reporting); and the need for alignment between the organization’s strategic vision and the content of the report. This study aims to analyze how human, intellectual, and social/relational capital are reported in the context of integrated reporting. The main objectives are to identify if relationships are established between human, intellectual and social capital depending on the type of information reported, how the type of industry influences the type of information reported. To achieve this goal, a mixed-methods approach was employed, combining quantitative (statistical analysis) and qualitative (reports analysis) content analysis of annual and/or integrated reports from a selected sample of companies.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2025:i:1:p:118-126

DOI: 10.4316/EJAFB.2025.13112

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