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

摘要: 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 link with value creation process. Therefore, by adopting a content analysis methodology, study, which covers three years (2014–2016), focused IC. A sample belonging financial services sector investigated analysing 135 reports. main findings show that firms, one hand, provide IC classification close those outlined scholars; other vast majority tends adopt superficial approach. More specifically, low amount about between process, even though they are aware importance.