Intellectual capital and sustainability reporting practices in Uganda
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Intellectual Capital
Abstract
The 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/approach – This study employs a questionnaire to collect data. Data are analyzed
using multiple regression analysis.
Findings – Results 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/value – This 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.
Description
Keywords
Intellectual capital, Sustainability reporting practices, Financial services firms, Uganda Paper type Research paper
Citation
Bananuka, J., Tauringana, V., & Tumwebaze, Z. (2021). Intellectual capital and sustainability reporting practices in Uganda. Journal of Intellectual Capital. DOI 10.1108/JIC-01-2021-0019