SUSTAINABILITY AND DISCLOSURE OF INTELLECTUAL CAPITAL: EMPIRICAL EVIDENCE FROM THE ARGENTINEAN BANKING SECTOR

Sostenibilidad y divulgación del capital intelectual: evidencia empírica del sector bancario argentino

Published 2024-06-14


https://doi.org/10.30554/lumina.v24.n1.4907.2023
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Vol. 24 No. 1 (2023): Volumen 24(1)
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Luna-Valenzuela, J., Verón, C., & Ficco, C. (2024). SUSTAINABILITY AND DISCLOSURE OF INTELLECTUAL CAPITAL: EMPIRICAL EVIDENCE FROM THE ARGENTINEAN BANKING SECTOR. Lúmina, 24(1), E0034. https://doi.org/10.30554/lumina.v24.n1.4907.2023
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Luna-Valenzuela, J., Verón, C., & Ficco, C. (2024). SUSTAINABILITY AND DISCLOSURE OF INTELLECTUAL CAPITAL: EMPIRICAL EVIDENCE FROM THE ARGENTINEAN BANKING SECTOR. Lúmina, 24(1), E0034. https://doi.org/10.30554/lumina.v24.n1.4907.2023

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Jonathan Luna-Valenzuela
Universidad Nacional de Rio Cuarto
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Carmen Verón
Universidad Nacional de Rosario
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Cecilia Ficco
Universidad Nacional de Rio Cuarto
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Intellectual Capital (IC) stands as a key resource to contribute to sustainable development and driver business sustainability. However, IC disclosure is exclusively voluntary. This paper examines voluntary IC disclosure practices of Argentinean banks by analysing the extent and attributes of the information disclosed. An exploratory research was conducted based on content analysis of the annual reports of four banks in the period 2017-2019. Findings indicated that IC disclosure was limited and heterogeneous in terms of length and quality. Banks reported strongly on their relational capital, particularly their social and environmental actions. IC disclosure was predominantly narrative. Forward-looking and quantitative information was extremely scarce. Levels of IC disclosure increased slightly in the period 2017-2019. This research provides evidence on the state of financial institutions' IC disclosure practices in an emerging economy.

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