Managerial Integrated Reporting Evidence from practice

Demartini, Paola; Paoloni, Mauro; Paoloni, Paola; Bernardi, Cristiana

doi:10.3280/maco2014-003003

Cited by 3 publications

(2 citation statements)

References 25 publications

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“…Van Buren (1999) identifies four components of intellectual capital: human capital, innovation capital, process capital, and customer capital. Intellectual capital as an intangible asset of an enterprise consists of three segments: human capital, structural capital (organizational and innovation/technological capital) and relational capital (social capital) (Bontis, 1999;Bernardi, Demartini, Paoloni, 2014;Krstić, 2014;Vătămănescu et al, 2019). The concept of intellectual capital includes three elements, as suggested by Sveiby (1997), but with a slightly different structureemployee competencies, internal structure and external structure.…”

Section: Sustainable Intellectual Capital As a Determinant Of Sustainable Business Of Enterprisesmentioning

confidence: 99%

“…All this underlines the importance of intangible assets for sustainable business. Bernardi, Demartini and Paoloni (2014) argue that the inclusion of the concept of sustainability in the concept of intellectual capital can be envisaged by segments of intellectual capital -structural capital, human capital, and relational capital. Within the structural intellectual capital, the category of sustainability is environmental capitaleco-product strategy and greenhouse gas emissions strategy.…”

Section: Sustainable Intellectual Capital As a Determinant Of Sustainable Business Of Enterprisesmentioning

confidence: 99%

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Key determinants of sustainable intellectual capital of enterprises

Jovanović¹,

Petrović²,

Janjić³

2021

Econ Sust Dev

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Sustainable intellectual capital, in the new economy, is becoming a key determinant of sustainable growth and development of enterprises. This is an important precondition for gaining a sustainable competitive advantage of a modern enterprise. It is intellectual capital that includes knowledge aimed at solving environmental issues. Also, these intangible assets of enterprises include the so-called green innovations that contribute to the sustainability of enterprise business. Moreover, successful enterprises are expected to adopt corporate social responsibility strategies, and as a result, the concepts of sustainable intellectual capital and green intellectual capital are being developed. The aim of this paper is to present the basic characteristics of the modern approach to intellectual capital in the era of knowledge economy, i.e. to point out important elements of the concept of sustainable intellectual capital and the concept of green intellectual capital.

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Section: Sustainable Intellectual Capital As a Determinant Of Sustainable Business Of Enterprisesmentioning

confidence: 99%

Section: Sustainable Intellectual Capital As a Determinant Of Sustainable Business Of Enterprisesmentioning

confidence: 99%