CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 22 (2024): CAPIC REVIEW
Essays

Intellectual capital and integrated accounting in the context of ISSB IFRS-S1

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  • Cecilia Ficco,
  • Gustavo Sader
Cecilia Ficco
Universidad Nacional de Río Cuarto
Bio
Gustavo Sader
Universidad Nacional de Río Cuarto
DOI: https://doi.org/10.35928/cr.vol22.2024.219
Categories

Published 2024-06-18

Keywords

  • intellectual capital,
  • integrated accounting,
  • sustainability reports

How to Cite

Ficco, C., & Sader, G. (2024). Intellectual capital and integrated accounting in the context of ISSB IFRS-S1. CAPIC REVIEW, 22, 1–9. https://doi.org/10.35928/cr.vol22.2024.219

Copyright (c) 2024 Cecilia Ficco, Gustavo Sader

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

The purpose of this essay is to reflect on and provide the authors’ point of view on the future of intellectual capital (IC) information and the role that integrated accounting could assume under the new corporate reporting format proposed by IFRS S1 of the International Sustainability Standards Board (ISSB). In order to comply with said objective, it starts from the conceptualization of the IC and its importance for sustainability, to later show how it is evidenced within the integrated report (IR) of the International Integrated Reporting Council. Next, aspects related to integrated thinking and IC in IFRS S1 are analyzed, to culminate with some technical and epistemological contributions to integrated accounting, as a concept that surpasses IR. Thus, we arrive at the proposal of a risk matrix that implies a new vision of integrated accounting, in which IC dynamics and risk management are integrated, relating management accounting with the disclosure of information and with the control of sustain-ability risks.

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