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IC measurement and reporting: establishing a practice in SA mining

Kurt A. April (The Graduate School of Business, Greenpoint, University of Cape Town, Rondebosch, Cape Town, South Africa)
Paul Bosma (De Beers Marine (Pty) Ltd, Windhoek, Namibia)
Dave A. Deglon (Department of Chemical Engineering, University of Cape Town, Rondebosch, Cape Town, South Africa)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 June 2003

2604

Abstract

This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research methodology employs a combination of content analysis of annual reports for the 20 largest listed companies in South Africa, combined with interviews with senior individuals in mining companies. Data is analysed in accordance with a selected intellectual capital framework consisting of 24 indicators across the three categories of internal, external and human capital. Results show that mining companies tend to report on fewer intellectual capital attributes than other companies and tend to focus more on external attributes such as business collaborations and favourable contracts. Results show that mining companies rate intellectual capital highly, but appear to be lacking in the measurement and reporting of intellectual capital. From these findings it is concluded that mining companies value intellectual capital but lack the appropriate systems and structures to manage intellectual capital meaningfully.

Keywords

Citation

April, K.A., Bosma, P. and Deglon, D.A. (2003), "IC measurement and reporting: establishing a practice in SA mining", Journal of Intellectual Capital, Vol. 4 No. 2, pp. 165-180. https://doi.org/10.1108/14691930310472794

Publisher

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MCB UP Ltd

Copyright © 2003, MCB UP Limited

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