This article aims to summarise a successful, pioneering prototyping project in Germany with IC statements, supported by the German Ministry of Labour and Economics (BMWA).
A systematic process view method has been applied. A special impact scoring method generates a map, enabling management to determine where they should give executive priority for intellectual capital investment.
Most of the participating companies would like to have a more standardized Wissensbilanz with indicators for added value in order to use the tool as a complimentary report (management report) for the purpose of external reporting as well as comparison.
The project has now inspired some 100 enterprises of different types and is now spreading outside Germany.
Edvinsson, L. and Kivikas, M. (2007), "Intellectual capital (IC) or
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