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In the study, disclosures on intellectual capital elements contained in the integrated reports and sustainability reports published by four private-owned commercial banks (Akbank, Garanti Bank, İş Bank, Yapı Kredi Bank) included in the BIST Sustainability Index between 2016-2019 are analyzed using content analysis method. Intellectual capital disclosures of banks are evaluated into three sub-headings: relational (social) capital, organizational capital, and human capital. According to the analysis results, the intellectual capital disclosures of these banks are concentrated in the relational capital component. In the relational capital component; customers, contribution to society and the brand value of the company are prominent issues. In the organizational capital component; corporate culture and management philosophy, process management, information technology (IT) and network systems are frequently mentioned issues. Focused on issues within the scope of the human capital component are employee training, employee satisfaction, employee skills and characteristics. Furthermore, it is determined that the disclosures regarding the intellectual capital components are more in the integrated reports compared to the sustainability reports. [ABSTRACT FROM AUTHOR]

It has been led to a discussion of human resources and management that the businesses which are implementing most modern managements of human resources and most popular fashion models of management have fallen victim to the crisis. This situation, particularly to tourism businesses of all businesses led to new searches. That the businesses investing in human and are aware of human's most valuable assets are successful in uncertainty and intense competition and the businesses which have got large physical capital live a major jolt in this process, it has revealed that the most important capital is intellectual capital or human assets in the businesses. In this context, the businesses must address not only as a strategic resource, but also as a strategic partner and asset; need to develop and implement policies in this regard. At the same time also this function must reflect the content with a positive connotation and perception. [ABSTRACT FROM AUTHOR]