...Paola Paoloni; Giuseppe Modaffari; Federica Ricci; Gaetano Della Corte Purpose In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated...

... capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC-related disclosures. The paper draws on data obtained from 21 semi-structured interviews...

...Indra Abeysekera Purpose The purpose of this paper is to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations. Design/methodology/approach The approach to the conceptual model is founded on concepts proposed on integrated reporting...

... management and reporting practices in the absence of a definitive set of IC measures. The authors show how Lands struggled with an inability to develop a specific set of IC measures to communicate its success, while still effectively communicating the impact of its IC practices through its annual reports...