Introduction and overview

This chapter provides an introduction to intellectual capital (IC) and intellectual capital reporting (ICR), and also provides an overview of the subsequent chapters of this book. Section 1.2 outlines the factors that have given rise to intellectual capital reporting (ICR) (see Appendix 1.1) in an international context. Section 1.3 explains how changes in managerial and financial reporting trends have given rise to ICR. Section 1.4 explains the motivation behind, and purpose of, this study. The last section provides an introduction to, and overview of, the subsequent chapters.