Purpose

The objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.

Design/methodology/approach

This study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.

Findings

Results indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.

Originality/value

This study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

中文翻译：

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乌干达的智力资本和可持续性报告实践

目的

该研究的目的是调查乌干达智力资本 (IC) 与可持续发展报告实践之间的关联。该研究进一步考察了各个 IC 要素（人力、结构和关系资本）如何影响可持续性报告实践。

设计/方法/途径

本研究采用问卷调查的方式收集数据。使用多元回归分析来分析数据。

发现

结果表明，IC 与可持续性报告实践显着相关。该研究还发现，人力资本和关系资本要素对可持续性报告实践具有积极影响，而结构资本要素则没有显着影响。

原创性/价值

在资本市场仍处于起步阶段且外部融资的主要来源是银行的国家中，这项研究是为数不多的检查金融服务公司可持续性报告的研究之一。它的主要贡献在于关注关键 IC 组件如何解释乌干达金融服务公司在可持续性报告实践中的差异。