The relational capital along the supply chain: insights from sustainability reporting disclosures

Mariella Colantoni, Alessandro Lai and Riccardo Stacchezzini

Chapter 16 in Handbook on Intangibles, 2026, pp 281-298 from Edward Elgar Publishing

Abstract: Relationships with suppliers represent a key intangible asset that significantly influences organisational resilience, performance, and long-term value creation. This chapter explores how such relationships are disclosed in non-financial reporting, particularly within the context of sustainability regulations and frameworks. Although major standard-setters—such as the GRI, ESRS, ISSB, and IIRC—emphasise the inclusion of supply chain information within sustainability disclosures, evidence suggests that reporting on these relational intangibles remains limited and inconsistent. Addressing this gap, the chapter investigates current disclosure practices among 16 Italian listed manufacturing companies through a manual content analysis of their non-financial statements. Drawing on GRI Standards, the analysis focuses on the presence and typology of disclosure items related to supplier relationships, categorising them into general descriptions, policies and actions, assessment processes, and results. The findings contribute to the broader discussion on sustainability reporting by highlighting the challenges organisations face in complying with evolving European regulatory requirements. Additionally, the study informs the debate on the harmonisation and effectiveness of sustainability disclosure practices regarding relational intangible assets along the value chain.

Keywords: Relational capital; Supply chain; Sustainability reporting; Stakeholder relationships; Corporate disclosure (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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