摘要：When looking at the papers in this issue of EJKM, two papers resonate with issues that I have been thinkingabout recently, and which I believe are important issues for knowledge management and intellectual capital.These are the role of trust (Lopez-Fresno et al., 2018) and corporate reporting (intellectual capital reporting)(Nielsen, 2018). I argue that these two issues go hand in hand and are at the heart of future practice in thecorporate reporting of non-financial information.There is no doubt we have progressed far beyond the need to justify the ways businesses manage, measure,and report financial and non-financial information to investors and other stakeholders. However, thelandscape of reporting has historically been confusing as it is rooted in internal management requirements,some part of which is disclosed externally (Dumay and Roslender, 2013; Dumay, 2016). Unfortunately, manygood ideas such as intellectual capital reporting, have fallen by the wayside as nothing more than a passingmanagement fad. There is no evidence that firms are continuing to disclose intellectual capital purposely(Dumay, 2016; Nielsen et al., 2016). As a practice, it is stone cold dead.Despite the demise of intellectual capital reporting, we are witnessing something of a revival in the guise ofintegrated reporting, which includes financial, manufactured, and natural capitals alongside the traditionalhuman, relational, and structural (called intellectual in the framework) capitals (International IntegratedReporting Council (IIRC), 2013). Yet, has still not captured the hearts and minds of report preparers, andonly a limited number of companies have begun to issue integrated reports. Currently, the take-up of isconsiderably less than the Global Reporting Initiative (GRI, 2013), and certainly has not become the corporatereporting norm the IIRC desires to complement annual reports (Dumay et al., 2017).
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