<b>Evidencing of intellectual capital elements in the management Reports of brazilian corporations belonging to level 2 of Corporate governance</b> - doi: 10.4025/enfoque.v28i3.9886

Abstract

Considering investor needs for information that evidences the potential to generate future benefitsin an environment of technological and business transformations, evidencing intellectual capitalelements can represent a factor that attracts capital for a given company. The objective of thiswork is to identify the existence of intellectual capital elements in the Management Reports ofcorporations listed as Level 2 of Corporate Governance, whose evidencing began in the year2000. To that end, a bibliographic research was first undertaken, based on the process ofcollecting information contained in the Management Reports of the companies that were theobjects of study, using the content analysis technique. It was observed that these businesses notonly showed elements of intellectual capital, but are also making efforts to expand themquantitatively – non-financially and financially. In other words, there is concern by companydirectors in the sense of making these elements ever more evident to the capital market, bringingadvantages and benefits to companies, which will be more valued, and for investors, who will beable to make more accurate decisions in the future.