... with increasing marginal effects, indicating that the synergistic effects of green human capital, green structural capital, and green relational capital accelerate their release after reaching a certain accumulation threshold. The study reveals that green innovation capability, stakeholder relationships...

... business schools, Ca’ Foscari University of Venice (Italy), manages IC through stakeholder engagement to achieve academia’s third mission so contributing to social and economic development. Design/methodology/approach Data are collected through semi-structured interviews and Ca’ Foscari University’s...

... organisations to ecosystems. The framework is organised into four sections: “why” – the managerial reasons for incorporating Big Data into IC; “what” – the Big Data typologies that enhance IC practice; “who” – the stakeholders involved in and impacted by Big Data IC value creation; and “how” – the Big Data...

...Elisa Giacosa; Alberto Ferraris; Stefano Bresciani The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and valorises both the company’s and the stakeholders’ role...

... goals. Findings – The conceptual framework for IC management harnesses the power of IC, collectively created by the engagement of multiple stakeholders inside the university network. The main components are the final goal of a university (what); the collective human capital to achieve the goal...

.... In our opinion an improvement in university accounting systems would be achieved by the drafting and presentation of a new report complementary to the current financial statements – the intellectual capital report. A set of indicators would show the information most demanded by different stakeholders...

... as a tool that aids our understanding of the type of IC information that organisation are disclosing in their annual reports. Several theoretical lines of inquiry have profited from the application of content analysis as an approach to data collection and analysis. Stakeholder theory and legitimacy...

... is partly driven by the notion that intangibles play an increasingly important role in an organization's value creation process and thereby has to be visualized to a greater extent than hitherto. Nowadays, customers, suppliers and other stakeholders are frequently incorporated into the value creation...

..., is the subject of this study. The purpose of the study is to better understand the value dimensions of the ARCBS from an external stakeholder perspective. Outcomes include the creation of a value hierarchy, inclusive of the views of 11 stakeholder groups. The results show overall agreement amongst stakeholders...

...Saverio Bozzolan; Francesco Favotto; Federica Ricceri In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in meeting with the information needs of stakeholders, particularly in a knowledge...

...Ahmed Riahi‐Belkaoui The resource‐based view of the firm maintains that firms achieve a sustainable comparative advantage and earn superior profits by owning or controlling tangible as well as intangible strategic assets. The stakeholder view recommends that a better measure of financial...