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The purpose of this paper is to investigate intellectual capital (IC) disclosure levels in higher education institutions (HEIs), using a comprehensive disclosure checklist which combines a mainstream IC theoretical framework and conceptual delineations from the Integrated Reporting (IR) Framework. The paper employs content analysis on reporting sets from a sample of 50 top public HEIs from the ARWU Shanghai Ranking. The authors determine disclosure indices using three layers of IC disclosure, derived from matching the two frameworks (theoretical for IC and conceptual for IR). Within the sample, the amount of information disclosed concerning IC (using the comprehensive checklist) is close over half of the information embedded in the benchmark model. Also, the mainstream elements from the IC theoretical framework emerging from the literature are more consolidated within the reporting set than the newer …