The purpose of this paper is to analyze the level and the quality of voluntary disclosures of intellectual capital (IC) in the sustainability reports on a sample of Italian listed companies. The paper aims to highlight the level and determinants of IC disclosures in sustainability reports. We conducted analysis on twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure” we identified the presence of IC information, while to evaluate the “IC quality” we constructed a voluntary disclosure index based on content analysis.
Intellectual capital reporting from social and sostainability report
Sicoli G;MAZZOTTA, Romilda;Bronzetti G;
2012-01-01
Abstract
The purpose of this paper is to analyze the level and the quality of voluntary disclosures of intellectual capital (IC) in the sustainability reports on a sample of Italian listed companies. The paper aims to highlight the level and determinants of IC disclosures in sustainability reports. We conducted analysis on twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure” we identified the presence of IC information, while to evaluate the “IC quality” we constructed a voluntary disclosure index based on content analysis.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
