The purpose of this chapter is to analyse the ICR experience adopting the lens of trust. To achieve this aim, the results of an exploratory field study conducted through semi-structured interviews (Roslender and Hart, 2003, Lillis and Mundy, 2005) with Italian companies will be presented. The social theory of trust (Sztompka, 1999) will be used to understand the phenomenon under investigation. This theoretical framework requires focusing on the different dimensions of trust, i.e. reputation, performance and appearance (Chaidali and Jones, 2017).
The evolution of Intellectual Capital reporting: A trust-based perspective / Chiucchi, Maria Serena; Giuliani, Marco; Marasca, Stefano. - ELETTRONICO. - (2026), pp. 263-280. [10.4337/9781035306374]
The evolution of Intellectual Capital reporting: A trust-based perspective
Maria Serena Chiucchi;Marco Giuliani;Stefano Marasca
2026-01-01
Abstract
The purpose of this chapter is to analyse the ICR experience adopting the lens of trust. To achieve this aim, the results of an exploratory field study conducted through semi-structured interviews (Roslender and Hart, 2003, Lillis and Mundy, 2005) with Italian companies will be presented. The social theory of trust (Sztompka, 1999) will be used to understand the phenomenon under investigation. This theoretical framework requires focusing on the different dimensions of trust, i.e. reputation, performance and appearance (Chaidali and Jones, 2017).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
