Special Issue: The Role of Intellectual Capital and Integrated Reporting in Management and Governance: A Performative Perspective

This issue of the Journal is devoted to the exploration of the role of advanced measurements and innovative business reporting in contemporary business, and their implication in management and governance. This journey is made by the publications of a number of selected papers presented to the 2017 EIASM conference on “The Role of Intellectual Capital and Integrated Reporting in Management and Governance: A Performative Perspective”, which deepens how Intangibles, Intellectual Capital and Integrated Reporting affects the management and governance of organizations and users’ behaviours. In addition, other three articles selected for a fast-track process of publication within the Track “Global Performance and Integrated Reporting” in the 2017 EURAM Conference are published in the ordinary section: they particularly focus on relevant issues related to Integrated Reporting experiences. Ultimately, the aim of this issue is to contribute and stimulate the debate on the abovementioned topics, and to provide high quality research material for all the researchers involved in understanding and discovering their implications for management and governance.