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Intellectual capital accounting in the age of integrated reporting: a commentary
16 references·4 citing·43 second hop
Intellectual capital accounting in the age of integrated reporting: a commentary (2019)Intellectual capital accounting in the ag…Achieving the United Nations Sustainable Development Goals (2017)Achieving the United Nations …Sustainable Development Goals (2016)Sustainable Development GoalsA critical reflection on the future of intellectual capital: from reporting to disclosure (2015)A critical reflection on the …The International Integrated Reporting Council: A story of failure (2014)The International Integrated …The International Integrated Reporting Council: A call to action (2014)The International Integrated …Integrated reporting: On the need for broadening out and opening up (2014)Integrated reporting: On the …‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J. (2014)‘But does sustainability need…Intellectual capital research: a critical examination of the third stage (2013)Intellectual capital research…W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting (2012)W(h)ither Ecology? The Triple…The determinants of green intellectual capital (2012)The determinants of green int…Reflections and projections: A decade of Intellectual Capital Accounting Research (2012)Reflections and projections: …The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms (2007)The Positive Effect of Green …The voluntary reporting of intellectual capital (2006)The voluntary reporting of in…Intellectual capital statements: the new guideline (2003)Intellectual capital statemen…The balanced scorecard--measures that drive performance. (1992)The balanced scorecard--measu…The balanced scorecard : measures that drive performance (1992)The balanced scorecard : meas…Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory (2021)Value creation disclosure: th…A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance (2021)A Multidimensional View of In…The influence of audit committee’s and company’s characteristic on intellectual capital disclosure (2019)The influence of audit commit…Global brain-reflective accounting practices (2019)Global brain-reflective accou…Content Analysis for the Social Sciences and Humanities. (1970)Content Analysis: An Introduction to its Methodology. (1984)Positive Accounting Theory (1985)Corporate reporting of intellectual capital: Evidence from UK companies (2008)Intellectual capital measurement: a critical approach (2009)A set of metrics to assess stakeholder engagement and social legitimacy on a corporate Facebook page (2013)Intellectual capital literature review (2000)Intellectual capital and traditional measures of corporate performance (2003)Using content analysis as a research method to inquire into intellectual capital reporting (2004)Value creation and business models: Refocusing the intellectual capital debate (2013)Review of empirical research on intellectual capital and firm performance (2015)Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Beyond the business case for corporate sustainability (2002)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Organized hypocrisy, organizational façades, and sustainability reporting (2015)On the shoulders of giants: undertaking a structured literature review in accounting (2016)The ethical, social and environmental reporting‐performance portrayal gap (2004)Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Integrated reporting: background, measurement issues, approaches and an agenda for future research (2016)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)Strategic management a stakeholder approach (2010)Firm Resources and Sustained Competitive Advantage (1991)A Natural-Resource-Based View of the Firm (1995)Firm resources and sustained competitive advantage (2004)How the Market Values Greenwashing? Evidence from China (2014)External knowledge sources, green innovation and performance (2017)Nexus between green intellectual capital and green human resource management (2019)Frontiers of justice: disability, nationality, species membership (2006)Development as Freedom (2009)Addressing the SDGs in sustainability reports: The relationship with institutional factors (2018)Transforming Our World: The 2030 Agenda for Sustainable Development (2018)New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals (2020)Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? (2021)Performance measurement system design (1995)Performance management: a framework for management control systems research (1999)Clarifying Business Models: Origins, Present, and Future of the Concept (2005)Clean energy, population density, urbanization and environmental pollution nexus: Evidence from Bangladesh (2021)Does renewable energy reduce ecological footprint at the expense of economic growth? An empirical analysis of 120 countries (2022)Reduction of CO2 emissions: The role of renewable energy, technological innovation and export quality (2022)THE IMPACT OF HUMAN RESOURCE MANAGEMENT ON ORGANIZATIONAL PERFORMANCE: PROGRESS AND PROSPECTS. (1996)
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References

  • 1992The balanced scorecard : measures that drive performance12,082 cited
  • 1992The balanced scorecard--measures that drive performance.7,979 cited
  • 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting1,193 cited
  • 2017Achieving the United Nations Sustainable Development Goals1,026 cited
  • 2007The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms891 cited
  • 2016Sustainable Development Goals887 cited
  • 2014The International Integrated Reporting Council: A story of failure760 cited
  • 2012Reflections and projections: A decade of Intellectual Capital Accounting Research698 cited
  • 2014The International Integrated Reporting Council: A call to action588 cited
  • 2006The voluntary reporting of intellectual capital485 cited
  • 2014Integrated reporting: On the need for broadening out and opening up453 cited
  • 2015A critical reflection on the future of intellectual capital: from reporting to disclosure441 cited
  • 2013Intellectual capital research: a critical examination of the third stage397 cited
  • 2012The determinants of green intellectual capital319 cited
  • 2014‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.

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238 cited
  • 2003Intellectual capital statements: the new guideline180 cited
  • Cited by

    • 2019Global brain-reflective accounting practices45 cited
    • 2021A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance45 cited
    • 2019The influence of audit committee’s and company’s characteristic on intellectual capital disclosure44 cited
    • 2021Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory42 cited