A Critical Reflection on the Future of Intellectual Capital: From Reporting to Disclosure

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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, neutral): “8 Wealth creation is continually used to argue for more reporting of non-financial information in the form of IC and other capitals under the guise of integrated reporting <IR> (Dumay, 2016; Flower, 2015).”
An Exploratory Study Based on a Questionnaire Concerning Green and Sustainable Finance, Corporate Social Responsibility, and Performance: Evidence from the Romanian Business Environment (2019, neutral): “2019, 12, 162 6 of 79 2009; Anderson et al. 2014; Dumay 2016).”
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “While a range of companies have started to adopt the <IRF>, regulated financial and voluntary environmental, social and governance reporting is still dominant (Dumay, 2016; Dumay et al., 2016).”
Integrated reporting: A structured literature review (2016, background): “Similarly, the grand theory linking IC to value creation remains unproven (Dumay, 2012, 2016), just as the grand theory linking <IR> to value creation is unproven.”