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Purpose To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations' reputation. Both studies examine how a bank rocked by a major scandal in 2004 has attempted to repair its legitimacy through integrated reporting (). The paper aims to discuss these issue.Design/methodology/approach This study is a post facto analysis based on the original research from Beck et al. (2017). The research process involved a case study approach with an analysis framed by impression management theory to investigate whether the information in CBD's integrated reports is consistent with other information available to investors.Findings The authors find there is a gap between what CBD discloses in its integrated reports and what is publicly available in other media. CBD's talk and actions are not aligned, and that asymmetry translates into a decline of trust in CBD. The bank's integrated reports reveal how management discloses or withholds information to protect their own interests and at their own discretion. These conclusions indicate that the integrated reporting paradigm is being co-opted by IM strategies to improve legitimacy through trust, reputation and social capital.Research limitations/implications Future research needs to reach beyond the organisational boundaries and understand if adds value for society, or is just a new form of multicapitalism, being an ideology to help the rich become richer? The answers are important if we ever hope to see misconduct disappear from our corporations and for company reports to become documents bearing truth and not espouse rhetoric based on organisational hypocrisy.Originality/value The paper adds to the growing body of research investigating in practice to understand the impact of and whether it is a new and useful reporting tool or just another management fashion. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to examine the intellectual capital (IC) performance of the Australian Financial Sector for the period 2006-2008. It also aims to examine the relationship amongst various constituents of IC performance and the relationship between IC performance and the financial performance of the financial sector. Design/methodology/approach – The value added intellectual coefficient (VAICe) approach developed by Pulic is used to determine the IC performance of the Australian financial sector. The required data to calculate different constituents of IC were obtained from the annual reports of Australian banks. Findings – The paper reveals that VAIC has a significant relation with human costs and the value addition made by the Australian banks. All Australian-owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders' equity has little or no impact on the IC performance of the Australian-owned banks. Research limitations/implications – The paper analyses IC performance of only 11 Australian-owned banks. However, the more than 90 per cent market share enjoyed by these banks still promises a degree of validation of the results of the paper from the Australian perspective or similar banking structure in some countries. Practical implications – The findings may serve as a useful input for financial institutions to apply knowledge management in their institutions and in addressing the factors affecting IC performance in order to maximise their value creation. The findings of the study would also provide some information to the stakeholders and potential investors to assess the value creation capabilities of financial sector companies. Originality/value – This is the first paper that examines the relationship of VAICe and the size of the firms for Australian-owned banks in Australia. [ABSTRACT FROM AUTHOR]

Purpose – The aim of this paper is to draw a conceptual bridge between the intellectual capital (IC) and corporate sustainability (CS) literature to investigate how firms mobilise their IC in order to implement sustainable development into their business practices. Design/methodology/approach – A case study of the Australian property and construction sector was undertaken and the results are discussed. Findings – The finding offered in this paper is that in order to progress beyond the efficiency phase of CS, firms need to shift from justifying the business case for sustainability, to understanding how to mobilise their IC to progress towards a more ecological sustainable and socially equitable enterprise. Ongoing evolution, with regard to the approach adopted for the management of IC, is also helping to drive organisational change towards more sustainable business models. Each category of IC plays a role with regard to operationalising CS into practice and supporting organisational change. The identified roles include motivating, supporting, implementing and performance. Research limitations/implications – In relation to the interview data collected it is generally limited to the views of the senior management and as such may not reflect the views of the employees of the organisation. Originality/value – This paper adds to the conversation of the third stage of IC research, based on the proposition that the performative approach to IC can help move business beyond the eco-efficiency stage of corporate sustainability and in doing so improves the relevance and usefulness of the IC concept for business organisations. [ABSTRACT FROM AUTHOR]

Purpose – This study aims to examine the effect intellectual capital (IC) has on firm performance of Australian companies. Design/methodology/approach – Quantitative data are collected for Australian companies listed between 2004 and 2008. IC is measured using Pulic's value added intellectual coefficient (VAIC) and its components (human, structural and capital employed efficiencies (HCE, SCE, CEE)). Direct and moderating relationships between VAIC, HCE, SCE, and CEE and four measures of performance are statistically analysed. Findings – The results suggest that there is a direct relationship between VAIC and performance of Australian publicly listed firms, particularly with CEE and to a lesser extent with HCE. A positive relationship between HCE and SCE in the prior year and performance in the current year is also found. However evidence also suggests the possibility of an alternative moderating relationship between the IC components of HCE and SCE with physical and financial capital (CEE) which impacts on firm performance. Research limitations/implications – There are some missing data and some transgression of the assumptions of OLS regression. Originality/value – This paper presents the first study of the IC relationship with firm performance in Australia. Inconclusive results from prior studies in developing countries suggested the need for a study from a developed country such as Australia. The paper is also the first to investigate whether IC moderates the relationship between CEE and firm performance. [ABSTRACT FROM AUTHOR]