Extending Intellectual Capital Through Integrated Reporting
The debate about success or failure of IR is pertinent to the questions explored in this JIC e-book, but it is not the authors' intention to engage in this debate because this e-book seeks to understand the role IC plays in IR, regardless of its future. To understand the critical debate about IR's potential and likely success or failure, the readers are referred to critical and normative analysis of IR.
- An intellectual capital ontology in an integrated reporting context,Developing trust through stewardship: Implications for Intellectual Capital, Integrated Reporting, and the EU Directive 2014/95/EU,Does Environmental, Social and Governance performance influence intellectual capital disclosure tone in Integrated Reporting?,Improving Integrated Reporting: A New Learning and Growth Perspective for the Balanced Scorecard,Intellectual capital accounting in the age of integrated reporting: A commentary,Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions,Strategic Information Disclosure, Integrated Reporting and the role of Intellectual Capital,The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures
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