Analysis of intellectual capital and sustainability information in listed companies in Argentina

Introduction: under the sustainability paradigm, the elements that make up companies' intellectual capital (IC) are considered key resources, given the central role that IC plays in the creation of economic, social, and environmental value. However, there is an informational problem surrounding IC, as reports prepared to comply with current regulatory requirements contain limited information, which has led to its disclosure being largely voluntary.Objectives: this paper aims to analyze the IC information disclosed by companies in the BYMA Sustainability Index in reports prepared under GRI standards, and to explore the relationship between IC and sustainability.Methods: an exploratory, descriptive, and interpretive research study was conducted, based on content analysis and the calculation of IC disclosure indices.Results: when disclosing sustainability-related information, companies revealed information on the three classic dimensions of IC, with a high level of disclosure. The importance of information on the relational dimension of IC was highlighted, in terms of commitment to the environment and society and the importance assigned to relationships with customers, suppliers, and other stakeholders.Conclusions: a significant relationship was found between IC and corporate sustainability. These findings demonstrate the growing connection between the two concepts, which is highlighted by the most recent literature and has recently been recognized at the regulatory level in IFRS S1 of the International Sustainability Standards Board.