Purpose: The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If...

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting financial and non-financial disclosures. This paper investigates whether the disclosure quantity, quality, and connectivity of the six capitals within an integrated report...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...

The paper focuses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011–13) we find that information asymmetry is generally smaller when firms report about their physical risks. Furthermore, we...