The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...

Since the work of Guthrie & Petty (2000) several studies on intellectual capital (IC) reporting have been made to analyze the company disclosure process both public and private communication channels. Within public communication channels, company annual report is the most used document but in...

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...

The populations of the Middle East and Africa are increasing rapidly, contributing to rapid urban growth. This paper describes a two-year action research process involving diverse public, private, and community stakeholders. The actions aimed to develop and strengthen the capabilities of three...

Our paper analyses the link between the adoption of corporate social responsibility (CSR) and competitiveness performance among small and medium enterprises operating in the fashion industry. The study refers to a sample of 213 SMEs (Small and Medium sized Enterprises) located in Italy and...

Attendance and expansion growth rates in the territory make the tourism sector of significant interest for the implementation of policies on environmental protection at EU level. The need to protect local natural heritage, to integrate the development policies of the tourism industry with other...