Intellectual capital and sustainability reporting practices in Uganda

IF 6.2 2区管理学 Q1 BUSINESS

Journal of Intellectual Capital Pub Date : 2021-12-29 DOI:10.1108/jic-01-2021-0019

J. Bananuka, V. Tauringana, Zainabu Tumwebaze

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引用次数: 9

Abstract

PurposeThe objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.Design/methodology/approachThis study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.FindingsResults indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.Originality/valueThis study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

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乌干达的智力资本和可持续发展报告实践

目的本研究的目的是调查乌干达智力资本(IC)和可持续发展报告实践之间的关系。该研究进一步考察了各个IC要素(人力资本、结构资本和关系资本)如何影响可持续发展报告实践。设计/方法/方法本研究采用问卷调查法收集数据。数据采用多元回归分析。研究结果表明，IC与可持续发展报告实践显著相关。研究还发现，人力资本和关系资本要素对可持续发展报告实践有积极影响，而结构性资本要素对可持续发展报告实践的影响不显著。原创性/价值本研究是为数不多的研究之一，在一个资本市场仍处于起步阶段，外部融资的主要来源是银行的国家，研究金融服务公司的可持续发展报告。其主要贡献在于其重点关注关键IC组成部分如何解释乌干达金融服务公司可持续发展报告实践的差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Intellectual Capital Multiple-

CiteScore

14.50

自引率

13.30%

发文量

期刊介绍： The Journal of Intellectual Capital is a peer-reviewed international publication dedicated to the exchange of the latest research and best practice information on all aspects of creating, identifying, managing and measuring intellectual capital in organisations. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy. The focus of this journal is on the identification of innovative intellectual capital strategies and the application of theoretical concepts to real-world situations.