Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis

Abstract

Purpose: This paper aims to assess intellectual capital (IC) disclosures in the integrated report (IR), in order to determine the complementarity between these frameworks.

Design/methodology: An exploratory research was conducted by integrating a literature review with a non-experimental empirical study based on textual analysis.

Findings: Results indicate an association between the theoretical framework for IC and the International IR Framework. Moreover, IC disclosures were identified empirically in the IR.

Practical implications: IR is an important development in the corporate IC disclosure practices, asserting their relevance to organizational value creation.

Research limitations: Since IR is an emerging practice in Argentina, the number of companies under study was limited.

Originality/value: The study provides insights into IC disclosure practices in the IR in the Latin American context by applying an innovative methodological approach.