Rossi, Matteo; Festa, Giuseppe; Chouaibi, Salim; Fait, … - In: Journal of Intellectual Capital 22 (2021) 7, pp. 1-23
Purpose: This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world....