The study seeks to identify patterns of the propensity for (frequency) and quality of (mean score) intellectual capital (IC) divulgence components (internal capital, external capital and human capital) of banks from Brazil, Russia, India, China and South Africa (“BRICS”). The research typology constructs a 5-year (2015–2019) IC disclosure index utilizing the content analysis of the annual reports and Web sites of the ten largest BRICS banks. The study selected banks according to their asset portfolios. It applies content analysis for the codification of qualitative information into quantitative patterns and principles. The findings reveal that the IC disclosure practices of BRICS banks fall into modest to satisfactory positions in all three selected categories of IC classifications. Also, the propensity for and quality of IC disclosure alters due to the non-occurrence of IC frameworks and reporting mechanisms in BRICS banks. Disparity emerges between voluntary IC disclosure and the nominal role of institutional forces in banks. Although BRICS banks had better commitments to revealing valuable information about intangibles, IC managers developed the appropriate mechanisms to capture and report the hidden values of intangibles while demonstrating “licensing agreements,” “entrepreneurial abilities,” “financial relations,” and “job-associated knowledge.” Cross-sectional data in prior studies on IC disclosure are country- and firm-specific. Thus, this is among rare studies on longitudinal analysis that investigates the propensity for and quality of IC disclosure practices in the banking sector. It also incorporates a quality index of IC disclosure requiring underpinnings of institutional and resource-based views. In conclusion, institutional and resource-based factors influence the IC disclosure practices of BRICS banks. This is significant for the users of annual reports and Web sites who want to pursue IC-related information.