This book aims to explore the opportunities, criticalities and future perspectives offered by qualitative methods with specific reference to the research on Intangibles, Intellectual Capital (IIC) and Integrated Reporting. Despite the interest shown in developing theory, the benefits attributed to measuring, managing and reporting IIC are not fully recognised in practice, thus leading to a call for more rigorous and performative research. Adopting a performative approach implies studying the measurement, management and reporting of IIC “in action”, inside and among organizations, to understand how knowledge resources such as people, processes and relationships are mobilised and activated to create value. Against these challenges, this book presents the research outcomes discussed at the SIDREA International Workshop (SIW 2018) on “Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting Practices. Opportunities, Criticalities and Future Perspectives” ,organised by the Dipartimento di Studi Aziendali, Roma TRE University and the Dipartimento di Management, Università Politecnica delle Marche.