Intellectual Capital Disclosure: Evidence from the Italian Systemically Important Banks

Giuliana Birindelli, Paola Ferretti and Helen Chiappini ()
Additional contact information
Helen Chiappini: G. d’Annunzio University of Chieti-Pescara

Chapter Chapter 3 in Socially Responsible Investments, 2019, pp 37-59 from Palgrave Macmillan

Abstract: Abstract The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the Directive 2014/95/EU, which makes mandatory the disclosure of non-financial information for large-sized enterprises. The chapter focusses on the disclosure of the IC issues provided by the Italian systemically important banks. To conduct our analysis, we defined a disclosure model for the IC issues and collected data from the reports available on the banks’ websites; we used a deductive content analysis, integrated by the Scott’s pi test in order to evaluate the inter-coder reliability. Our findings, accordingly to prior literature, point out an incomplete IC disclosure, meaning that banks should extend the level of reporting on IC issues, and particularly they should improve the presence of forward-looking information and the quantified terms of IC elements.

Keywords: Intellectual capital; Non-financial information; Disclosure; Italian banks; Content analysis (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:pal:psifcp:978-3-030-05014-6_3

Ordering information: This item can be ordered from
http://www.palgrave.com/9783030050146

DOI: 10.1007/978-3-030-05014-6_3

Access Statistics for this chapter

More chapters in Palgrave Studies in Impact Finance from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().