Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity

Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms

“…[ 30 ], and Ref. [ 31 ]. We adopted a four-point scale (0–3) as a scoring system to measure the MCD quality scores of corporate reports of sample firms.…”

“…First, although some researchers have explored IR practices, few have focused on the multi-capital attribute of IR [ 30 ]. MCD, which involves the dissemination of information (both financial and non-financial) across various forms of capital, can provide a more holistic view of a company’s performance, risks, and value creation process, thereby benefiting a variety of stakeholders 1 [ 31 , 32 ]. The importance of MCD is undeniably significant in the realm of corporate reporting; however, it remains a relatively under-explored area in academic literature.…”

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

“…Based on a sample of 110 firms, the findings revealed a significant positive link between structural, human, social, and relational capital, and company value. On the other hand, Ahmed et al [5] explored the link between organisational complexity and multiple capital disclosure in European firms' integrated reports. The study used content analysis from 81 firms from 2014-2020.…”