Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of...

Intellectual Capital Reporting (ICR) is located high on the agenda of government, concerned with the establishment of guidelines and positioning their nation-states as 'knowledgeeconomies' on the global landscape. Voluntary guidelines have been established in certain jurisdictions while others...

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services....

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper...