Int. J. Knowledge-Based Development, Vol. 4, No. 1, 2013 5 Copyright © 2013 Inderscience Enterprises Ltd. Integrating corporate social responsibility and intellectual capital report: a small sample research Stefania Veltri* and Maria Teresa Nardo Department of Business Administration, University of Calabria, 87036, Arcavacata di Rende (CS), Calabria, Italy E-mail: [email protected] E-mail: [email protected] *Corresponding author Abstract: The article illustrates the empirical experiences of some Italian companies which started to integrate social and intangible issues in their voluntary corporate communication report. The main aims of this paper are two-fold. Firstly, using a small sample of companies disclosing their intangibles in a single document, the article describes some general trends in the direction of integrating corporate communication reports. Secondly, using an integrated approach in examining the effects of the investigated case studies on the Italian context, the article provides evidence of how the experiences of companies following a strong integration between CSR and IC report can contribute to model the development of a territory, that of Italy, which is characterised by a low national intellectual capital value, and it is in this that the main originality of the paper lies. The general findings go in the same direction: integrating intangibles’ disclosure is a single document offers advantages for companies and for the context within which companies operate. The main limit of the research lies in the small sample of companies examined. However, the study can provide an impulse for further research on larger samples. Keywords: corporate social responsibility; CSR; intellectual capital; IC; voluntary disclosure; Italian context; small sample research. Reference to this paper should be made as follows: Veltri, S. and Nardo, M.T. (2013) ‘Integrating corporate social responsibility and intellectual capital report: a small sample research’, Int. J. Knowledge-Based Development, Vol. 4, No. 1, pp.5–18. Biographical notes: Stefania Veltri is actually a researcher in business economics within the Faculty of Economics of University of Calabria. Her main research interests are related to value relevance analysis, strategic and management control, the performances of university systems, the systems of measurement intellectual capital. On these research themes, she has published books, book chapters, journal articles and presented papers to national and international congresses. Maria Teresa Nardo holds a PhD in Business Administration, focused on public organisations. Her main research interests are related to public administration standards, accounting and management control, local governments, corporate social responsibility, and social report. On these research themes, she has published books, book chapters, journal articles and presented papers to national and international congresses.

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Int. J. Knowledge-Based Development, Vol. 4, No. 1, 2013 5

Integrating corporate social responsibility and intellectual capital report: a small sample research

Stefania Veltri* and Maria Teresa Nardo Department of Business Administration, University of Calabria, 87036, Arcavacata di Rende (CS), Calabria, Italy E-mail: [email protected] E-mail: [email protected] *Corresponding author

Abstract: The article illustrates the empirical experiences of some Italian companies which started to integrate social and intangible issues in their voluntary corporate communication report. The main aims of this paper are two-fold. Firstly, using a small sample of companies disclosing their intangibles in a single document, the article describes some general trends in the direction of integrating corporate communication reports. Secondly, using an integrated approach in examining the effects of the investigated case studies on the Italian context, the article provides evidence of how the experiences of companies following a strong integration between CSR and IC report can contribute to model the development of a territory, that of Italy, which is characterised by a low national intellectual capital value, and it is in this that the main originality of the paper lies. The general findings go in the same direction: integrating intangibles’ disclosure is a single document offers advantages for companies and for the context within which companies operate. The main limit of the research lies in the small sample of companies examined. However, the study can provide an impulse for further research on larger samples.

Keywords: corporate social responsibility; CSR; intellectual capital; IC; voluntary disclosure; Italian context; small sample research.

Reference to this paper should be made as follows: Veltri, S. and Nardo, M.T. (2013) ‘Integrating corporate social responsibility and intellectual capital report: a small sample research’, Int. J. Knowledge-Based Development, Vol. 4, No. 1, pp.5–18.

Biographical notes: Stefania Veltri is actually a researcher in business economics within the Faculty of Economics of University of Calabria. Her main research interests are related to value relevance analysis, strategic and management control, the performances of university systems, the systems of measurement intellectual capital. On these research themes, she has published books, book chapters, journal articles and presented papers to national and international congresses.

Maria Teresa Nardo holds a PhD in Business Administration, focused on public organisations. Her main research interests are related to public administration standards, accounting and management control, local governments, corporate social responsibility, and social report. On these research themes, she has published books, book chapters, journal articles and presented papers to national and international congresses.