Intellectual capital and sustainability reporting practices in Uganda

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dc.contributor.authorBananuka, Juma
dc.contributor.authorTauringana, Venancio
dc.contributor.authorTumwebaze, Zainabu
dc.date.accessioned2022-11-13T18:03:45Z
dc.date.available2022-11-13T18:03:45Z
dc.date.issued2021
dc.description.abstractThe 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.en_US
dc.identifier.citationBananuka, J., Tauringana, V., & Tumwebaze, Z. (2021). Intellectual capital and sustainability reporting practices in Uganda. Journal of Intellectual Capital. DOI 10.1108/JIC-01-2021-0019en_US
dc.identifier.other10.1108/JIC-01-2021-0019
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5207
dc.language.isoenen_US
dc.publisherJournal of Intellectual Capitalen_US
dc.subjectIntellectual capitalen_US
dc.subjectSustainability reporting practicesen_US
dc.subjectFinancial services firmsen_US
dc.subjectUganda Paper type Research paperen_US
dc.titleIntellectual capital and sustainability reporting practices in Ugandaen_US
dc.typeArticleen_US
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