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• W2115333876 abstract "Intangibles are the main firm value drivers. This consideration implies that becomes more and more critical to measure and report the intellectual capital, for each kind of firm. The new reporting statement for firm’s intangible assets (i.e. intellectual capital report) are not yet of common use for the firms, but many of them already publish, on voluntary basis, documents (i.e. social report, sustainability report etc) which contain many information on intangibles. Starting from this point, the two authors question themselves on the overlapping areas related to intangibles between these two reporting models, by analysing the similarities under a theoretical profile, under an empirical one, by examining cases of companies which issue social report and intellectual capital report and also by examining the evidences of researches focused on the contact points of social and intellectual capital reports. The evidences of these overlapping areas drive the authors to consider the opportunity to integrate the information on intangibles in a new, widest report: the Intangibles Global Report. Gli intangibili costituiscono i principali driver del valore aziendale. Tale considerazione implica che diviene sempre piu critico misurare e rendicontare il capitale intellettuale, per ogni categoria di azienda. I nuovi documenti di rendicontazione per gli intangibili d’azienda (ad esempio il bilancio del capitale intellettuale) non sono di uso comune nel mondo aziendale, ma molte aziende gia pubblicano, su base volontaria, documenti (quali ad esempio il bilancio sociale) che contengono diverse informazioni sugli intangibili. Partendo da questa considerazione, gli autori si interrogano sulle aree di intersezione correlate agli intangibili presenti nei due report, analizzando le similitudini sotto il profilo teorico ed empirico, esaminando casi di aziende che pubblicano sia report sociali che report sul capitale intellettuale, esaminando infine i risultati delle ricerche focalizzate sui punti di contatto tra bilancio sociale e bilancio del capitale intellettuale. Le evidenze delle aree di intersezione tra le due tipologie di report portano i due autori a considerare l’opportunita di integrare le informazioni sugli intangibili in un nuovo, piu ampio documento di rendicontazione: l’Intangibles Global Report." @default.
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• W2115333876 date "2008-01-01" @default.
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• W2115333876 title "Bilancio sociale e bilancio del capitale intellettuale: quali relazioni?" @default.
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• W2115333876 doi "https://doi.org/10.13132/2038-5498/2008.4.239-260" @default.
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