Disclosure of non-financial intellectual capital information in integrated reporting: a case study in the Argentine capital market

The main aim of this paper is to analyze the disclosure of non-financial information on intellectual capital (IC) in integrated reporting (IR). To achieve the stated goal, a descriptive study is conducted using the case study approach, which allows to analyze, in information disclosure practices, the information that refers to IC and is channeled through IR. The empirical study is based on textual data analysis and is conducted on a financial sector company that has been pioneer in the adoption of IR in the Argentine capital market. The evidence obtained indicates that the company analyzed discloses information on IC and its human, structural and relational dimensions in the IR, adopting the structure of the IIRC framework. These findings support the idea that IC is re-emerging as part of IR.