Integrated reporting and the performativity of intellectual capital

Corbella, Silvano; Florio, Cristina; Sproviero, Alice Francesca; Stacchezzini, Riccardo

doi:10.1007/s10997-018-9443-7

Cited by 17 publications

(23 citation statements)

References 27 publications

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“…With its findings, this study provides contributions to some research streams. Firstly, it extends prior research on integrated report preparation and related organisational mechanisms of change (Lai et al, 2018(Lai et al, , 2021Corbella et al, 2019;Stacchezzini et al, 2019;Lakshan et al, 2021). The present study offers insights on how these mechanisms evolve over time.…”

Section: Discussionsupporting

confidence: 70%

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Stacchezzini

Florio

Sproviero

et al. 2022

JAOC

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Purpose This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports. Design/methodology/approach This paper adopts a Latourian performative approach to explore the organisational mechanisms of change in terms of networks of actors, both “human” and “non-human”, involved in the preparation of risk-related disclosure. Empirical evidence is collected by means of in-depth interviews with the preparers of an integrated reporting pioneer company. Findings Preparing disclosure on corporate risks in the context of integrated reporting demands close interaction among several actors. When disclosure shifts from listing key risks to providing information on how these risks are managed or connect with corporate strategy and value creation, departments not usually involved in corporate reporting play an active role and external stakeholders offer pertinent insights, benchmarks and feedback. Integrated reporting and risk management frameworks are the “non-human” actors that facilitate the engagement of diverse “human” actors. Practical implications Preparers should be aware that risk disclosure within integrated reports requires collaboration among (“human”) actors belonging to different departments and the engagement of external stakeholders. Preparers should consider the frameworks of integrated reporting and risk management as facilitators of cross-departmental discussions and dialogue, rather than mere contributors of guidelines and recommendations. Originality/value This study enriches the scant literature on organisational mechanisms of change made in response to integrated reporting challenges, showing subsequent advancements in the organisational process underlying the preparation of risk disclosure.

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Section: Discussionsupporting

confidence: 70%

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Stacchezzini

Florio

Sproviero

et al. 2022

JAOC

Self Cite

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“…Meanwhile, according to Badia et al (2019), integrated reporting can play a special role in mobilizing intellectual capital elements. Moreover, Corbella et al (2019) explored how the preparers of integrated reports engage with intellectual capital during the process.…”

Section: The Impact Of Edmentioning

confidence: 99%

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive

Lippai-Makra

Kovács

Kiss

2022

JAAR

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PurposeThis paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED).Design/methodology/approach The authors apply content analysis methodology on Hungarian firms subject to mandatory reporting under the ED. The target variable in the multivariate model is the reporting quality (Qi) measured by a combined index.Findings The authors find that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings support the effect of coercive isomorphism on Hungarian NFR practices.Research limitations/implications The limitation of the research is the number of firms examined. However, the authors covered the entire (non-bank) community of the Hungarian firms subject to the ED.Practical implications The authors suggest that reporting entities build upon the synergy between intellectual capital disclosure and NFR when elaborating their reporting strategies. The authors recommend the integration of ethical matters into corporate strategies and policies. Policymakers may consider the revision of the Hungarian regulations. The authors suggest academics embrace these topics in teaching.Originality/value To the best of the authors’ knowledge, this is the first study that investigates the impact of ED in the context of Hungary. The authors contribute to the existing literature by adding the results of the ridge regression model, highlighting the importance of intangible assets.

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“…Despite the many existing definitions of IC in the literature (Kaufmann and Schneider 2004;Choong 2008) and in practice (Corbella et al 2019), in general, IC is decomposed into three components-human capital, structural capital, and relational capital (Bontis 1996(Bontis , 1998Bontis et al 2000;Edvinsson and Malone 1997;Edvinsson and Sullivan 1996;Roos et al 1998;Saint-Onge 1996;Stewart 1991Stewart , 1997Sveiby 1997)-although some ambiguities exist in all three terms (Kaufmann and Schneider 2004). The VAIC, instead, considers only human and structural capital, the latter being conceptually different from the construct at the core of the IC tradition (Iazzolino and Laise 2013) (See Sect.…”

Section: Missing Relational Capitalmentioning

confidence: 99%

A theoretical analysis of the value added intellectual coefficient (VAIC)

Marzo

2021

J Manag Gov

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This paper offers a critical assessment of the value added intellectual coefficient (VAIC) through the analysis of the coherence of the definitions of and semantic relationships among the theoretical constructs at the heart of the model. Some of the criticisms detected here refer to inconsistencies of the VAIC with the most consolidated concepts developed by the Intellectual Capital (IC) literature as well as to the constructs internal to the model and generated by the misalignment of Pulic’s theoretical assumptions with the way they have been translated into the mathematical model. Other criticisms derive from the time mismatch in the relationship among the variables constituting the three ratios and from the ambiguous meanings of human capital efficiency and structural capital efficiency. Implications for both researchers and managers are discussed.

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Integrated reporting and the performativity of intellectual capital

Cited by 17 publications

References 27 publications

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive

A theoretical analysis of the value added intellectual coefficient (VAIC)

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