The purpose of this chapter is to analyze the relationship between Intellectual Capital (IC), Smart Technologies and Digitalization. In particular, if we consider the information system process, composed of data collection and storage, data modelling and analysis, and communication, we decided to analyze the last phase of this process, focusing on Intellectual Capital Disclosure (ICD).Since the late 1990s, a number of influential articles and reports have considered the impact of developments in Information and Communications Technologies (ICTs) on corporate disclosure, highlighting how these developments have changed the ways that companies relate to their shareholders (Beattie & Pratt, 2003). Furthermore, many authors (e.g. Striukova et al., 2008;Dumay & Tull, 2007) encourage the use of specific corporate reporting channels different from annual reports, which companies could exploit to disclose better IC information. The new view of the emerging innovations in ICTs is called the "digital reporting era" and it is changing the ways in which companies relate to their stakeholders (Ghani et al., 2009;Hoffman & Mora Rodríguez, 2013).Digitalization and smart technologies have affected internal communication as well as the external ones, and can blur the borders between organizations and ecosystems, acting as facilitator/catalyst of the IC research fourth stage. Corporate communication can be considered part of governance systems and deals with all