Giacosa, Elisa; Ferraris, Alberto; Bresciani, Stefano - In: Journal of Intellectual Capital 18 (2017) 1, pp. 149-169
Purpose 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. It illustrates the relationship among voluntary...