Purpose – The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach – The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as...

Purpose – The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach...

Purpose – The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal. Design/methodology/approach – The annual...