..., relationships and structural assets that sustain these ecosystems. Exploring undercover role cooperations from an IC perspective is crucial for the proper regulation and governance of Metaverses. Design/methodology/approach This study constructs a theoretical framework of IC in Metaverses to guide...

... into the mechanisms of IC disclosure and IC reporting as seen from a practitioner perspective. Implications relevant to the continued development of integrated reporting are also identified. Regulation Disclosure Intellectual capital Reporting Integrated reporting Disclosure channels There has been...

...Viktoria Goebel Purpose – The purpose of this paper is to investigate the relationships of company characteristics to intellectual capital (IC) reporting in a mandatory management report. Based on the relevant regulation in Germany, IC components of the mandatory management report can...