Disclosure of intangibles through Integrated Reporting: non-financial capital and climate risk management

Alexandre Garcia, Davi Ciasca, José Roberto Kassai, Solange Garcia, Ticiane Santos and Vania Borgerth

Chapter 14 in Handbook on Intangibles, 2026, pp 250-262 from Edward Elgar Publishing

Abstract: This chapter examines the role of Integrated Reporting (IR) and climate-related disclosure frameworks in enhancing the visibility and accountability of intangible assets within corporate reporting practices. It explores how the IR Framework—particularly through its concept of multiple capitals—has advanced the integration of financial and non-financial information, providing a more comprehensive narrative of value creation. Special attention is given to the interplay between intangible assets and climate-related risks, as articulated by the Task Force on Climate-related Financial Disclosures (TCFD) and incorporated in the IFRS Sustainability Disclosure Standards (IFRS S1 and S2). Drawing on global and Brazilian regulatory developments, the chapter illustrates how IR contributes to transparent, assured, and standardized sustainability disclosures that capture the strategic role of intangibles. Furthermore, it highlights the importance of independent assurance and ethical frameworks in improving stakeholder trust and shaping a more consistent global reporting landscape, especially as sustainability risks become more material to corporate performance and reputation.

Keywords: Integrated Reporting; Intangible assets; Non-financial capital; Climate risk; Corporate disclosure (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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