The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure

Purpose The present research aims to analyse the extent to which Italian public universities disclose intellectual capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms of form and location in the document. Design/methodology/approach Adopting a qualitative methodology, a content analysis is conducted to examine the level, form and location of ICD provided by a sample of 60 Italian public universities through the 2018-2020 integrated plans. Findings The results show a medium level of ICD in the Integrated Plan, with human capital being the category most disclosed. Information is principally provided in a quantitative form and is mainly found in the first two sections of the document (i.e. relating to the strategic framework and organisational performance). Originality/value The study makes an innovative contribution to the international debate about IC in universities in light of the fourth stage of IC research, exploring an emerging tool to detect whether it is able to convey IC information to the wide range of university stakeholders and to communicate the value universities contribute to society.