ABSTRACT
This chapter explores empirically environmental issues, and in particular whether Intellectual Capital (IC) statement presents some elements of commonality in conceptual and informational terms with the social and environmental reports. It describes the IC report is the generalisation of the social and environmental reports with the additional consideration of financial and management-related variables on the one hand, and with a stronger human resource focus on the other hand. The common set of information that has been found in the Italian context between IC statement and social and environmental reports seem to suggest that, even tough such reports have different objectives and users/stakeholders; perhaps it would be possible to prepare an IC report as an evolution of the latter reports. It is probably too early for thinking that IC report could replace the social and environmental statements, which are well known and currently prepared in many European countries.
