Intellectual capital and sustainability reporting practices in Uganda

Bananuka, Juma; Tauringana, Venancio; Tumwebaze, Zainabu

doi:10.1108/jic-01-2021-0019

Cited by 23 publications

(43 citation statements)

References 42 publications

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“…In this paper, we take a different approach. We follow Bananuka et al (2021), indicating that in a situation where the firm's total intangible and knowledge-related resources useful for value creation are low, it is likely that sustainability reporting practices will also be low. Firms with low levels of IC continue to exert meager and simple disclosure, usually exclusively obligatory, because of a lack of competencies, recognition of the need, and resources required to prepare more sophisticated sustainability disclosure.…”

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

“…The only existing studies indicate some components of IC influence sustainability reporting. The latest survey by Bananuka et al (2021) based on a questionnaire investigates whether IC elements (human, structural and relational capital) affect sustainability reporting practices of financial services in Uganda. They find that human capital and relational capital elements are the resources that can better explain the variances in sustainability reporting practices.…”

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

“…They find that human capital and relational capital elements are the resources that can better explain the variances in sustainability reporting practices. With this research, we add to the previous analysis of Bananuka et al (2021), which is believed to be the first study examining how IC affects sustainability reporting practices. We extend their research to sustainability disclosure in social media.…”

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

“…With this research, we add to the previous analysis of Bananuka et al (2021). Considering theoretical premises, we formulate the third research question: RQ3: How does intellectual capital impact the extent of sustainability disclosure on Twitter?…”

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

“…Despite the increasing importance of sustainability reporting worldwide, to the best of our knowledge, there is currently just one study by Bananuka et al (2021) that has linked IC and its components to sustainability reporting. Our research extends this analysis to the disclosure in social media.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Bryl

Fijałkowska²,

Hadro³

2022

ECKM

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It is increasingly essential for companies to communicate appropriately about sustainability. In today’s world, with the massive spread of social media’s popularity as a critical communication channel, sustainability is also present in the Internet disclosure practices of many enterprises. It is also presumed that firms’ intellectual capital (IC) plays a vital role in the quality of corporate disclosure. Our paper aims to explore to what extent disclosure practices of firms via social media fulfill the needs of stakeholders for information related to sustainability. We also test how IC impacts this disclosure. We analyze tweets of the world’s largest energy industry companies to assess if this disclosure meets the stakeholders’ expectations regarding sustainability topics. Using a common measure of IC, we also check whether its level determines sustainability disclosure. This study provides several contributions to the literature. The findings may help understand companies’ responsiveness to sustainability information needs. The chief contribution also lies in its focus on how the IC level influences the sustainability disclosure practices via social media. The findings may have implications for organizations in creating and using social media channels when developing a dialogue with stakeholders on topics regarding sustainability. Conclusions also provide new insight on IC’s importance in corporate disclosure practices on sustainability.

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Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Section: Ic and Sustainability Disclosurementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Bryl

Fijałkowska²,

Hadro³

2022

ECKM

View full text Add to dashboard Cite

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Can intellectual capital contribute to financial and non‐financial performances during normal and crisis situations?

Lestari

Adhariani

2022

Bus Strat Dev

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The contribution of intellectual capital (IC) on financial performance have been found in previous studies but whether IC can also be utilised to improve non‐financial performance has been understudied; let alone the contributions in different economic conditions (normal and crisis periods). This study aims to provide empirical findings to answer these issues by defining non‐financial performance in terms of the environmental, social, and governance (ESG) performance and COVID‐19 pandemic to represent the crisis. Non‐financial companies listed on stock exchanges in the Southeast Asia countries that are member of ASEAN (Association of Southeast Asian Nations) were selected as the samples for the research period of 2016–2020. The results show that the IC has a positive association with financial performance but a negative relationship with ESG performance. With the COVID‐19 pandemic as the moderating variable, the results show that the pandemic period is not found to moderate the effect of the IC on financial performance and ESG performance. These results indicate that under normal conditions prior to the economic crisis caused by COVID‐19, companies in Southeast Asia prioritised the use of IC to improve financial performance. Meanwhile, during the COVID‐19 pandemic, companies in the region have not utilised IC to improve their financial and non‐financial performance. The findings that IC affect ESG performance negatively need a serious attention amid the increasing awareness of sustainability and the expected role of corporate in the achievement of the Sustainable Development Goals (SDGs).

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Sustainability reporting in Africa: A systematic review and agenda for future research

Igwe

Khatib

Bazhair

2023

Corp Soc Responsibility Env

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This study provides a comprehensive systematic review of the sustainability reporting research focused on Africa. Using a systematic literature review approach, we synthesized 179 high‐quality journal articles obtained from the Scopus database. The study revealed that the extent and quality of SDGs and sustainability reporting in Africa are still very low and unsatisfactory. Also, we found that the existing studies mainly concentrated on the determinants of sustainability reporting, while limited research addressed the outcomes and sustainability assurance. Furthermore, the review indicates that firms in Africa predominantly focused on reporting their economic and social impacts while paying less attention to environmental protection. The study contributes to knowledge by providing an up‐to‐date and comprehensive review of sustainability reporting studies from important research contexts such as Africa. In doing so, we offer a more nuanced understanding of sustainability research in the region. We equally identified inconsistencies, gaps, and opportunities for future research.

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Intellectual capital and sustainability reporting practices in Uganda

Cited by 23 publications

References 42 publications

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Does the Level of Intellectual Capital Affect Meeting the Information Needs of Social Media Users in the Field of Sustainability? The Case of the World’s Largest Energy Industry Companies

Can intellectual capital contribute to financial and non‐financial performances during normal and crisis situations?

Sustainability reporting in Africa: A systematic review and agenda for future research

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