Purpose: The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on...

Purpose: Intellectual capital (IC) has been shown to play a crucial role in promoting competitive success among cooperatives as well as in other types of organizations. However, cooperatives are rarely included in this line of research. This paper aims to analyze how IC in agrifood cooperatives...

Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations...