In a knowledge-based economy Intellectual Capital is a main source for companies to gain competitive advantage. This study focuses on banking sector, which is one of the most knowledge-intensive industries. The aim of this paper is to examine empirically the level and the extent of Intellectual Capital (IC) information in the sustainability reports over the years 2006 and 2012. Several empirical studies have examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries, but few studies have analyzed the ICD in the financial sector. Banks policies regarding how they contribute to the conservation of energy and natural resources and recycling activities are important aspects of their social responsibility activities.

AA.VV., Baldini M, MAZZOTTA, R., & BRONZETTI, G. (2014). Intellectual capital information in sustainability reports: an analysis of Italian banking sector. In Jayachandran C. Gregori G.L. (a cura di), Managing the "intangibles": business and entrepreneurship perspectives in a global context. (pp. 159-172). Università Politecnica delle Marche.

Intellectual capital information in sustainability reports: an analysis of Italian banking sector

BRONZETTI, Giovanni
2014

Abstract

In a knowledge-based economy Intellectual Capital is a main source for companies to gain competitive advantage. This study focuses on banking sector, which is one of the most knowledge-intensive industries. The aim of this paper is to examine empirically the level and the extent of Intellectual Capital (IC) information in the sustainability reports over the years 2006 and 2012. Several empirical studies have examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries, but few studies have analyzed the ICD in the financial sector. Banks policies regarding how they contribute to the conservation of energy and natural resources and recycling activities are important aspects of their social responsibility activities.
978-88-907795-7-2
AA.VV., Baldini M, MAZZOTTA, R., & BRONZETTI, G. (2014). Intellectual capital information in sustainability reports: an analysis of Italian banking sector. In Jayachandran C. Gregori G.L. (a cura di), Managing the "intangibles": business and entrepreneurship perspectives in a global context. (pp. 159-172). Università Politecnica delle Marche.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10447/542099
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