Positioning of CDC relative to adjacent constructs
| Construct | Primary focus | How CDC differs |
|---|---|---|
| Disclosure capability | Generic information management competency | CDC is rooted specifically in human, structural and relational IC dimensions |
| IC disclosure (Dumay et al., 2016) | What is disclosed about IC; static output orientation | CDC focuses on the organizational processes generating DEI disclosure, not on output content alone |
| Reporting maturity (Pigatto et al., 2023) | Formal quality and completeness of disclosed output | CDC is process-centric: it captures how IC translates into disclosure capacity rather than measuring output quality |
| Transparency capability | Reducing information asymmetry broadly | CDC is anchored in DEI practices and their institutional embeddedness within the specific organizational context |
| Construct | Primary focus | How CDC differs |
|---|---|---|
| Disclosure capability | Generic information management competency | CDC is rooted specifically in human, structural and relational IC dimensions |
| IC disclosure ( | What is disclosed about IC; static output orientation | CDC focuses on the organizational processes generating DEI disclosure, not on output content alone |
| Reporting maturity ( | Formal quality and completeness of disclosed output | CDC is process-centric: it captures how IC translates into disclosure capacity rather than measuring output quality |
| Transparency capability | Reducing information asymmetry broadly | CDC is anchored in DEI practices and their institutional embeddedness within the specific organizational context |
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