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PurposeThe purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues.Design/methodology/approachTo investigate this degree of integration the paper analyzes the common elements between human capital accounting and the Global Reporting Initiative Guidelines 2002. The assessment methodology consists of a study of which indicators for employees proposed in GRI guidelines are frequently used in 20 international best practices for intellectual capital reports.FindingsResults show a large overlapping of indicators around three issues: the description of human capital, the reporting on diversity and opportunity, and the measurement of the quality and intensity of training.Research limitations/implicationsThe research is focused on human capital that is one of the three dimensions of intellectual capital. It could also be interesting to study the points of convergence between corporate responsibility and the remaining two dimensions of intellectual capital: network capital and organizational capital.Practical implicationsThe results demonstrate that the opportunity exists to integrate intellectual capital and corporate responsibility report in a global report, that will be useful to orient the sustainability practices in developing human capital.Originality/valueThis paper sustains the possibility that a correct management of corporate responsibility practices will be an opportunity to develop intellectual capital and a source of value creation.

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stakeholder dialog, sustainability reporting, corporate social responsibility, international study,

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Purpose The stakeholder theory is a prominent management approach that has primarily been adopted in the past few years. Despite the increase in the theory’s use, a limited number of studies have discussed ways to develop, execute and measure the results of using this strategic approach with stakeholders. This study aims to address this gap in the literature by conducting a systematic review of the stakeholder management process. Design/methodology/approach Five databases were selected to search articles published from 1985 to 2015. The keywords used were stakeholder management, stakeholder relationship and stakeholder engagement. Starting from 2,457 articles identified using a keyword search, 33 key journal articles were systematically reviewed using both bibliometric and qualitative methods for analysis. Findings The results highlight that stakeholder management is increasingly embedded in corporate activities, and that the coming of the internet, social networking and Big Data have put more pressure on companies to develop new tools and techniques to manage stakeholders online. In conclusion, synthesizing the findings and developed framework allows the understanding of different streams of research and identifies future steps for research. Originality/value While literature reviews are a widespread practice in business studies, only a few more recent reviews use the systematic review methodology that aggregates knowledge using clearly defined processes and criteria. This is the first review on stakeholder management in which the structure is existing knowledge on strategy development, execution and the measurement of performance.

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Purpose Since the number of Entrepreneur Education Programs (EEPs) is constantly increasing, there is an ongoing debate on their effectiveness on entrepreneurial intention, but mixed results were found. This paper aims to analyse the impact of an EEP on the antecedents of the entrepreneurial intention in Ghana. Design/methodology/approach Following the theory of planned behaviour, we analysed the impact of the EEP on 30 participants of the “E4impact MBA” managed in Accra (Ghana), using an explanatory approach with a mixed-method quasi-experimental design featuring pre and post-testing as well as methods for measuring students’ self-perceived change. Findings Results show that EEPs strongly and positively affect some physiological characteristics, skills, and knowledge of participants, which are antecedents of entrepreneurial intentions. Originality/value The study offers a perspective of EEPs programs in a fast-expanding market, covering the lack of studies on entrepreneurship in these areas, and it is focus on a post-graduate program covering the lacks of studies on these level of education.