1. The Going-Concern in Accounting Research -- 2. The Corporate Sustainability Reporting and Disclosure -- 3. The Going-Concern in the Non-financial information -- 4. Primary Conclusions Towards Concepts and Challenges to Come.

Today, the intellectual capital plays an important role in the business context. In fact, it allows the enterprises to achieve a competitive advantage creating value. This paper aims to analyze a topic of renewed interest that concerns the intellectual capital, with particular reference to the...