Abstract
The purpose of this paper is to analyse the link between Intellectual Capital (IC), digitalization, sustainable development and resilience to develop the governance and the management of the Social-Ecological Systems (SESs). The digital reporting era has changed the ways in which companies relate to their stakeholders and disclose about IC. Recent studies show how it is relevant to continue to investigate how the digital era affects the IC Disclosure (ICD), as well as its contribution to reveal new approaches and opportunities for sustainable development in a resilient ecosystem. The lack of an established academic background on this specific subject represents our main research motivation and highlights opportunities for theoretical and practical contributions. This is an exploratory paper; it is intended to contribute to the existing lacking literature about the support provided by Smart Technologies and Digitalization to ICD development, in the light of the development of resilient and sustainable ecosystems. Our study clarified the relationship between Smart Technologies, Digitalization and ICD, on one side, and explored the potential of technology to improve ICD through a preliminary systematization based on literature. These led to the development of a preliminary framework on pros and cons of digitalization on ICD, from the perspective of internal and external stakeholders. Our framework reinforces the theory that digitalization and smart technologies can blur the borders between organizations and ecosystems and, then, act as catalysts of the fourth stage of IC management.
Recommended Citation
Bartolini, Monica; Lamboglia, Rita; and Lardo, Alessandra, "The role of digitalization as enabler of Intellectual Capital Disclosure towards a sustainable and resilient ecosystem" (2021). ITAIS 2021 Proceedings. 10.
https://aisel.aisnet.org/itais2021/10