Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis

Abstract

Purpose: This paper aims to assess intellectual capital (IC) disclosures in the integrated report (IR), in order to determine the complementarity between these frameworks. Design/methodology: An exploratory research was conducted by integrating a literature review with a non-experimental empirical study based on textual analysis. Findings: Results indicate an association between the theoretical framework for IC and the International IR Framework. Moreover, IC disclosures were identified empirically in the IR. Practical implications: IR is an important development in the corporate IC disclosure practices, asserting their relevance to organizational value creation. Research limitations: Since IR is an emerging practice in Argentina, the number of companies under study was limited. Originality/value: The study provides insights into IC disclosure practices in the IR in the Latin American context by applying an innovative methodological approach.

Keywords

• intellectual capital
• integrated report
• textual analysis