Construct · 1 fields · 1 citations

intellectual capital disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Sustainability accounting

voluntary reporting about human, structural and relational intangible resources in annual reports.

In sustainability accounting, intellectual capital disclosure refers to voluntary reporting about human, structural and relational intangible resources in annual reports. This meaning comes from Guthrie (2000) in Journal of Intellectual Capital.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how intellectual capital disclosure sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

capital2 fields · 3 citationsjingle · one word, two constructs disclosure6 fields · 14 citationsjingle · one name, six constructs intellectual capital4 names · 7 citationsjangle · one construct, several component schemes

References

Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241-251. https://doi.org/10.1108/14691930010350800

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct