Purpose: The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically...</ir>

Purpose – The purpose of this paper is to examine the relationship between human capital (HC) and value creation and employee reward. HC is an important component of intellectual capital (IC). There is growing interest in how IC can be used to create organizational value. This paper addresses...