Intellectual capital and sustainability management

Purpose – The study concerns a company operating in the field of Electronics and Defense, which has developed a model of IC management coherent with a sustainability framework. This paper highlights the process leading to the preparation of an integrated reporting, based on the interconnected key content elements. Design/methodology/approach: The theoretical paradigm underlying our research is Interpretivism. In particular, this study is conducted in light of “action research” (Jo¨nsson-Lukka, 2006; Suomala, 2009; Dumay, 2010) perspective. Data have been gathered by in-depth interviews with managers and from group discussions. Findings– The framework elaborated by the research group was successfully applied to a set of specific initiatives to be implemented in the 2013 aiming to foster the sustainability management philosophy within the company. Every aforementioned project set up by the company is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value within a sustainability framework. Originality/value –This case study puts in evidence that the communications that result from an integrated reporting will be of benefit to a range of stakeholders. Specifically, it was found that it can be useful to support management decisions and for providers of funds which allocate their capitals on an ethical basis.