This article analyzes the concept of Intellectual Capital (IC) in the sphere of the health sector, by studying the case of a major nonprofit research organization in this sector which has for some time been publishing IC reports (ICR). In the last few years, health care organizations have been...

Purpose – The purpose of this paper is to analyse the IC reporting practices of an Italian non‐profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a longstanding experience in issuing IC reports. Design/methodology/approach – This is an exploratory,...

Purpose: There are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The work aims to fill this important gap by examining to what extent the companies listed...