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首页> 外文期刊>Journal of management & governance >Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices
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Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

机译：实施综合报告：动员智力资本改善管理和治理实践

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摘要

In management studies, the relevance of intellectual capital (IC) in value creation processes has been a research topic for many years. Several attempts have been made to develop measurement and reporting systems for this relevant source of value, but managerial literature has highlighted the limits and difficulties of some of those endeavors. Integrated reporting, the general purpose of which is to provide transparent and integrated disclosure, has also entered this field with the aim of improving disclosure of intangibles, along with a strategic perspective on communication. An accurate description of a company's IC is indeed one of the focal elements of an integrated report. This paper describes an exploratory study based on the case study research method of three companies, all of which have applied the integrated reporting IIRC framework and are operating in different business contexts. Following a performative approach, the first aim of this work is to verify the ability of integrated reporting to support the mobilization of IC and to encourage companies to take advantage of this process. This should lead to positive effects on management and governance practices, with respect to both external and internal users. Additionally, from a critical and performative perspective, this research investigates how business context influences the processes of measurement, management, and reporting of IC.
机译：在管理研究中，多年来，智力资本（IC）在价值创造过程中的相关性一直是研究的主题。已经进行了一些尝试来开发用于此相关价值来源的度量和报告系统，但是管理文献已经强调了其中一些努力的局限性和困难。综合报告的总体目的是提供透明和综合的披露，它也进入了这个领域，目的是改进无形资产的披露，以及关于交流的战略观点。准确描述公司的IC确实是综合报告的重点内容之一。本文基于三家公司的案例研究方法描述了一项探索性研究，这三家公司均已应用综合报告IIRC框架并且在不同的业务环境中开展业务。遵循高性能方法，这项工作的首要目标是验证集成报告的能力，以支持IC的动员，并鼓励公司利用此过程。这将对内部和外部用户产生对管理和治理实践的积极影响。此外，从批判性和执行性的角度来看，本研究调查了业务环境如何影响IC的测量，管理和报告过程。

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