Table 2. Content analysis results....

Table 2.

Content analysis results. Extent and type of IC disclosure

			Type of IC disclosure
IC items		N. of firms	Narrative (discursive)	Numerical (quantitative)	Monetary (€)
Internal (structural) capital
1	Patents	22	12	10	0
2	Copyrights	5	5	0	0
3	Trademarks	89	80	9	0
4	Corporate culture	109	108	1	0
5	Management processes	101	99	2	0
6	Information systems	117	14	5	98
7	Communication systems	116	116	0	0
8	Financial relations	115	10	103	2
Total internal (structural capital)		674	444	130	100
Total internal (structural capital) (%)		72	66	19	15
External (relational) capital
1	Brands	90	78	12	0
2	Customers	109	78	31	0
3	Customer satisfaction and loyalty	99	85	9	5
4	Company reputation	98	95	3	0
5	Distribution channels	112	47	63	2
6	Business collaborations	111	75	34	2
7	Favourable contracts/licensing	100	85	14	1
8	Public relations	69	48	11	10
Total external (relational) capital		788	591	177	20
Total external (relational) capital (%)		84	75	22	3
Human capital
1	Employee	102	35	67	0
2	Education and vocational qualifications	77	69	8	0
3	Training	67	47	17	3
4	Human resource management	61	60	1	0
5	Innovativeness of employees/partners	85	85	0	0
6	Recruitment policies	67	65	2	0
7	Career opportunities	89	89	0	0
8	Diversity	51	27	24	0
Total human capital		599	477	119	3
Total human capital (%)		64	79	20	1
Total ICD		2061	1512	426	123
Total ICD (%)		73	73	21	6

			Type of IC disclosure
IC items		N. of firms	Narrative(discursive)	Numerical(quantitative)	Monetary(€)
Internal (structural) capital
1	Patents	22	12	10	0
2	Copyrights	5	5	0	0
3	Trademarks	89	80	9	0
4	Corporate culture	109	108	1	0
5	Management processes	101	99	2	0
6	Information systems	117	14	5	98
7	Communication systems	116	116	0	0
8	Financial relations	115	10	103	2
Total internal (structural capital)		674	444	130	100
Total internal (structural capital) (%)		72	66	19	15
External (relational) capital
1	Brands	90	78	12	0
2	Customers	109	78	31	0
3	Customer satisfaction and loyalty	99	85	9	5
4	Company reputation	98	95	3	0
5	Distribution channels	112	47	63	2
6	Business collaborations	111	75	34	2
7	Favourable contracts/licensing	100	85	14	1
8	Public relations	69	48	11	10
Total external (relational) capital		788	591	177	20
Total external (relational) capital (%)		84	75	22	3
Human capital
1	Employee	102	35	67	0
2	Education and vocational qualifications	77	69	8	0
3	Training	67	47	17	3
4	Human resource management	61	60	1	0
5	Innovativeness of employees/partners	85	85	0	0
6	Recruitment policies	67	65	2	0
7	Career opportunities	89	89	0	0
8	Diversity	51	27	24	0
Total human capital		599	477	119	3
Total human capital (%)		64	79	20	1
Total ICD		2061	1512	426	123
Total ICD (%)		73	73	21	6

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