Intellectual Capital Disclosure in Sustainability Reports

Sicoli, Graziella; Bronzetti, Giovanni; Baldini, Maria Assunta; Mazzotta, Romilda

doi:10.4018/978-1-4666-3655-2.ch011

Cited by 2 publications

(1 citation statement)

References 51 publications

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“…Sułkowski & Fijałkowska 2013). Empirical research usually tries to verify how much of intellectual capital is disclosed through sustainability disclosure (e.g., Bronzetti et al, 2013). Other studies document the determinants of sustainability disclosure.…”

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Bryl

Fijałkowska²,

Hadro³

2022

ECKM

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It is increasingly essential for companies to communicate appropriately about sustainability. In today’s world, with the massive spread of social media’s popularity as a critical communication channel, sustainability is also present in the Internet disclosure practices of many enterprises. It is also presumed that firms’ intellectual capital (IC) plays a vital role in the quality of corporate disclosure. Our paper aims to explore to what extent disclosure practices of firms via social media fulfill the needs of stakeholders for information related to sustainability. We also test how IC impacts this disclosure. We analyze tweets of the world’s largest energy industry companies to assess if this disclosure meets the stakeholders’ expectations regarding sustainability topics. Using a common measure of IC, we also check whether its level determines sustainability disclosure. This study provides several contributions to the literature. The findings may help understand companies’ responsiveness to sustainability information needs. The chief contribution also lies in its focus on how the IC level influences the sustainability disclosure practices via social media. The findings may have implications for organizations in creating and using social media channels when developing a dialogue with stakeholders on topics regarding sustainability. Conclusions also provide new insight on IC’s importance in corporate disclosure practices on sustainability.

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Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Bryl

Fijałkowska²,

Hadro³

2022

ECKM

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Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies

Sudibyo

Basuki

2017

SHS Web Conf.

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Abstract. Currently, intellectual capital (IC) is the main source of company's competitive advantage. The role of IC has become one of the main factors of company's value creation process. Since companies rely more on their intangibles (including IC), management must provide an appropriate annual report in which discloses information regarding IC in order to give better information to the related parties. The aim of this study is to examine variables that expected to have a significant influence to the level of intellectual capital disclosure (ICD) practices in Indonesian listed companies' annual reports. A content analysis method is used to examine the ICD level, based on the framework developed by [1]. The IC information was collected from 135 Indonesian LQ45 listed companies, which derived from their annual reports from the year 2012 to 2014. Sample companies are classified into two groups of industries: high-and low profile industries in order to analyze differences in IC reporting practices between the two groups. The empirical results proved that company size, industry type and market capitalization are significantly associated with the ICD, while the influence of company profitability on the level of ICD is not significant. Furthermore, it is revealed that there is no significant difference in the intellectual capital disclosure practices between companies in high-and lowprofile industries.

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Intellectual Capital Disclosure in Sustainability Reports

Cited by 2 publications

References 51 publications

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies

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