Human capital convergences in intellectual capital and sustainability Reports

Research output: Contribution to journalArticle

78 Citations (Scopus)

Abstract

Purpose – The 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/approach – To 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. Findings – Results 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/implications – The 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 implications – The 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/value – This 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.
Original languageEnglish
Pages (from-to)346-366
Number of pages21
JournalJournal of Intellectual Capital
Volume8
DOIs
Publication statusPublished - 2007

Keywords

  • CSR reports
  • Intellectual Capital

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