"The study concerns a company operating in the field of Electronics and Defense, which has. developed a model of Intellectual Capital management coherent with a sustainability. framework. This paper highlights the process leading to the preparation of an integrated. reporting document. The theoretical paradigm underlying our research is interpretivism. In. particular, this study is conducted in light of “action research” perspective. Data have been. gathered by in-depth interviews with managers and from group discussions. The framework. elaborated by the research group was successfully applied to a set of specific initiatives to be. implemented in 2013, aiming to foster the sustainability management philosophy within the. company. Each aforementioned project set up by the company is subject to measurement,. evaluation and reporting. This model aims to be an effective support to general management,. providing a link between intangible assets and capabilities that create value within a. sustainability framework."
Paoloni, M., Demartini, P., Paoloni, P., Bernardi, C., Barbi, E., Guidotti, M.v., et al. (2013). Intellectual Capital and Sustainability Management. In 13th EURAM Conference, 26th – 29th June 2013, Istanbul, Turkey.