Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

Badia, Francesco; Dicuonzo, Grazia; Petruzzelli, Saverio; Dell’Atti, Vittorio

doi:10.1007/s10997-018-9420-1

Cited by 30 publications

(31 citation statements)

References 64 publications

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“…Indeed, the IR process seems to stimulate internal awareness regarding the relevance of the IC, although this is only a first step, to be followed by other necessary measures to mobilise its components concretely. More specifically, the investigated firms seem to be mainly concerned regarding what IC is, while the mobilisation of its components requires companies to be focused on "what IC does", to contribute to the value-creation process [59]. Accordingly, this study suggests how relevant it could be to integrate the IC debate into the IR debate.…”

Section: Discussionmentioning

confidence: 95%

“…Previous studies [58] claim that the definition of IC provided by the IIRC Framework substantially adheres to the definition of structural capital. Along this line of thought, Badia et al [59] argue that the definition of IC largely accepted by the literature (and based on the tripartite classification previously mentioned) tends to comprise at least three out of the six types of capital (intellectual, human, and social and relationship) mentioned in the IIRC Framework. However, further studies are called for to investigate IC management and reporting within the IIRC Framework [42].…”

Section: Literature Reviewmentioning

confidence: 99%

“…As a result, the analysis examined this additional information in more depth. In this respect, it is worth bearing in mind that the concept of IC tends to comprise at least three out of the six capitals (intellectual, human, and social and relationship) mentioned by the IIRC Framework [47,58,59]. However, to avoid using a predefined and rigid scheme, a wider approach was implemented, with the aim of also capturing other additional information provided by firms in their IR.…”

mentioning

confidence: 99%

“…However, to avoid using a predefined and rigid scheme, a wider approach was implemented, with the aim of also capturing other additional information provided by firms in their IR. More specifically, firstly, the classification mentioned above as suggested by scholars [47,58,59] was used; secondly, having verified that this scheme risked losing data on IC that firms tend to provide in their IR, a wider plan of action was adopted. In so doing, the flexibility allowed by the IIRC Framework (Sections 2.16 to 2.18) was also taken into consideration.…”

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confidence: 99%

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Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

et al. 2018

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The purpose of the study is to investigate how firms disclose information in their integrated report (IR) on intellectual capital (IC), regarding its components and their link with the value creation process. Therefore, by adopting a content analysis methodology, the study, which covers three years (2014–2016), is focused on IC. A sample of firms belonging to the financial services sector is investigated by analysing 135 integrated reports. The main findings show that firms, on the one hand, provide information on IC by adopting a classification close to those outlined by IC scholars; on the other hand, the vast majority of the investigated firms tends to adopt a superficial approach. More specifically, firms disclose a low amount of information about the link between IC and the value creation process, even though they are aware of its importance.

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Section: Discussionmentioning

confidence: 95%

Section: Literature Reviewmentioning

confidence: 99%

mentioning

confidence: 99%

mentioning

confidence: 99%

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Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

et al. 2018

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“…IIRF was adopted because of its claimed ability to support not only the communication process to stakeholders but also the control of value creation over time, supporting management policies and decisions (Adams, 2015; Dumay et al , 2019). Moreover, IIRF was supposed to be a reporting tool useful in disclosing organisations' business models, particularly IC and its role as a value creation lever (Badia et al , 2019; Camodeca et al , 2019).…”

Section: Introductionmentioning

confidence: 99%

Implementing integrated reporting to disclose intellectual capital in health organisations: a case study

Dameri

Ferrando

2020

JIC

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PurposeThe aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.Design/methodology/approachThe present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.FindingsAn adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.Research limitations/implicationsIn this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.Originality/valueThe paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

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Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030

Vaio

Varriale

Gregorio

et al. 2022

Corp Soc Responsibility Env

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This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. Drawing from legitimacy theory, this qualitative study analyses if and how non-financial reporting positively affects and fosters CSP practices and outcomes within the cruise industry. Specifically, using a case study methodology, a major cruise company has been analysed outlining its sustainable behaviour, through the manual content analysis of sustainability reports (2016-2017-2018), in achieving the sustainable development goals (SDGs) introduced by the UN Agenda 2030. The findings outline that the cruise company presents a clear sustainability and community orientation and adopts several initiatives, mostly focused on environmental and social issues, addressed to meet the 17 SDGs, where reputation and positive image have been recognised as the major antecedents in the perspective of CSP. This study contributes to the literature giving a broader and different reading of sustainability reporting as a "booster" of the CSP in meeting the SDGs and a further interesting application of the legitimacy theory, and offers managerial implications to systematise the content of non-financial reporting by improving the quality of disclosure to achieve the SDGs, with focus on CSP processes, outcomes and ways.

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Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

Cited by 30 publications

References 64 publications

Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis

Implementing integrated reporting to disclose intellectual capital in health organisations: a case study

Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030

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