In the knowledge economy, caracterized by complex and dynamic competitive environments, knowledge‐based resources represent the true source of sustained competitive advantage for the firm. However, most of these intangible resources are not reported on the traditional annual report. As “what...

This paper is structured into four sections. The first section proposes a conceptual framework to analyze organizational learning and its outcomes. It focuses on the strategy perspective of organizational learning – with special attention to the resource and capabilities theory of the firm –...

Purpose – In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital...