"The on-going transition to a global knowledge-based economy has dramatically emphasized the crucial role Intangible Assets play in the value creation process of organizations. Along with Intellectual Capital Management, another issue is currently at the centre of the international debate: Sustainability.. Over the last decades, the concept of Sustainability has gained considerable recognition among academics and practitioners, and has consequently been subject to various interpretations. As per today, it is widely acknowledged that the implementation of sustainable strategies is a powerful management tool that enables companies to meet both growth and profitability goals, thus gaining an advantage over competitors in the long term.. Therefore, recent studies have attempted to evaluate the potential of an integrated approach which combines Intellectual Capital on the one hand and Sustainability Management on the other. However, the way Intangible resources might trigger the growth of firms within a sustainability framework is still a subject of controversy.. This paper intends to provide a general overview of the most significant contributions from researchers to the field of Intellectual Capital and Sustainability Development. In this context, special attention was devoted to the analysis and evaluation of pilot research projects carried out on Integrated Reporting. Specifically, in order to keep abreast of the emerging issues on this topic, we selected and examined in depth the most noteworthy papers that were presented in the following Academic Networks: ECIC 2012 (4th European Conference on Intellectual Capital), IKFAD-KCWS 2012 (7th International Forum on Knowledge Asset Dynamics - 5th Knowledge Cities World Summit) and EIASM 2012 (European Institute for Advanced Studies in Management, 8th Interdisciplinary Workshop on “Intangibles, Intellectual Capital & Extra-Financial Information”).. Further studies will be required to provide empirical evidence of real effectiveness of such an innovative approach; the application of the proposed model to a concrete business case could significantly contribute to the assessment of its viability."

Paoloni, M., Bernardi, C., Demartini, P. (2013). “Intellectual Capital and sustainability: towards an Integrated Reporting – Recent developments and emerging issues”. In International Academy of Management and Business (IAMB) Conference.

“Intellectual Capital and sustainability: towards an Integrated Reporting – Recent developments and emerging issues”

PAOLONI, Mauro;BERNARDI, CRISTIANA;DEMARTINI, PAOLA
2013-01-01

Abstract

"The on-going transition to a global knowledge-based economy has dramatically emphasized the crucial role Intangible Assets play in the value creation process of organizations. Along with Intellectual Capital Management, another issue is currently at the centre of the international debate: Sustainability.. Over the last decades, the concept of Sustainability has gained considerable recognition among academics and practitioners, and has consequently been subject to various interpretations. As per today, it is widely acknowledged that the implementation of sustainable strategies is a powerful management tool that enables companies to meet both growth and profitability goals, thus gaining an advantage over competitors in the long term.. Therefore, recent studies have attempted to evaluate the potential of an integrated approach which combines Intellectual Capital on the one hand and Sustainability Management on the other. However, the way Intangible resources might trigger the growth of firms within a sustainability framework is still a subject of controversy.. This paper intends to provide a general overview of the most significant contributions from researchers to the field of Intellectual Capital and Sustainability Development. In this context, special attention was devoted to the analysis and evaluation of pilot research projects carried out on Integrated Reporting. Specifically, in order to keep abreast of the emerging issues on this topic, we selected and examined in depth the most noteworthy papers that were presented in the following Academic Networks: ECIC 2012 (4th European Conference on Intellectual Capital), IKFAD-KCWS 2012 (7th International Forum on Knowledge Asset Dynamics - 5th Knowledge Cities World Summit) and EIASM 2012 (European Institute for Advanced Studies in Management, 8th Interdisciplinary Workshop on “Intangibles, Intellectual Capital & Extra-Financial Information”).. Further studies will be required to provide empirical evidence of real effectiveness of such an innovative approach; the application of the proposed model to a concrete business case could significantly contribute to the assessment of its viability."
2013
1949-9094
Paoloni, M., Bernardi, C., Demartini, P. (2013). “Intellectual Capital and sustainability: towards an Integrated Reporting – Recent developments and emerging issues”. In International Academy of Management and Business (IAMB) Conference.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11590/267846
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact