The purpose of this paper is to investigate the conditions under which B Corporations can be considered as a model for disclosure of Intellectual Capital. The analysis, carried out within the BCorp ecosystem, investigates the presence of IC value creation elements and the way they are disclosed. The qualitative survey involves the sample of Italian BCorps and puts the items of the assessment of the BCorp-called BIA- together with the IC items. There is a correlation between the IC and its value creation variables with the BCorp and sustainable development, as well as the full disclosure of value creation of IC through the use of BIA.
Are Be Corporations' a model of disclosure of Intellectial Capital?An Analysis by ecosistem
RISO, Vincenzo
2017-01-01
Abstract
The purpose of this paper is to investigate the conditions under which B Corporations can be considered as a model for disclosure of Intellectual Capital. The analysis, carried out within the BCorp ecosystem, investigates the presence of IC value creation elements and the way they are disclosed. The qualitative survey involves the sample of Italian BCorps and puts the items of the assessment of the BCorp-called BIA- together with the IC items. There is a correlation between the IC and its value creation variables with the BCorp and sustainable development, as well as the full disclosure of value creation of IC through the use of BIA.
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