potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC …. Originality/value The paper provides important insights into the mechanisms of IC disclosure and IC reporting as seen from a … in the DGP between 1999 and 2003. Findings The interviews suggested a rather critical perspective towards IC reporting …

integrated reporting, recently supported by the Directive 2014/95/EU, which makes mandatory the disclosure of non …The need to overcome the limitations connected with the traditional financial reporting has driven the development of … intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an …