Purpose This paper investigates the literary corpus on the role of intellectual capital (IC) for
the sustainable and innovative development of organisations. It provides a quantitative …

This paper aims to provide a Structured Literature Review (SLR) about the strategic role of
Intellectual Capital (IC) for achieving Sustainable Development Goals (SDGs). It offers an …

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

Purpose Congruent with the world-wide call to combat global warming concerns and
advance intellectual capital (IC), organisations are being pressured to ensure that IC is …

Purpose The purpose of this paper is to propose and empirically test intellectual capital (IC)
as a mediator in the corporate social responsibility (CSR) and financial performance (FP) …

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …

Purpose The purpose of this study is to investigate empirically what affects Global Reporting
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …

The issues of the relationship between the innovative maturity of enterprises, the orientation
of small-and medium-sized enterprises (SMEs) to the principles of sustainability, and the …

Purpose The purpose of this paper is to compare environmental, social and governance
(ESG) disclosures regulatory frameworks in developed and developing countries, identifying …

Purpose–Intellectual capital (IC) is fundamental to understanding how firms create value;
however, current IC disclosure (ICD) has been described as inadequate due to the lack of …