ABSTRACT
This chapter provides an account of disclosure of capital overall and intellectual capital (IC) more specifically in annual reports of large Swedish companies and in relation to the International Integrated Reporting Council's (IIRC's) six capitals concept. The IIRC states that it wants to reduce silo reporting, reduce duplication, and improve the quality of information to capital providers with the intention of bringing about a more efficient and productive capital allocation. Other potential benefits of Integrated Reporting (IR) include a longer-term focus than financial reporting, increased understanding of the importance of sustainability information and better integration within organizations. The major vision of the IIRC is a world where integrated thinking is part of contemporary business practice in both the public and private sectors. The IIRC takes this definition to include a range of stakeholders such as employees, customers, suppliers, policymakers, regulators, and local communities.
