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Policy and Company Perspectives for IC Reporting

HENRIK JENSEN (PROJECT MANAGER, NORDIKA NORDIC INDUSTRIAL FUND Nordika is initiated, financed and run by the Nordic Industrial Fund — Centre for innovation and commercial development, which is an institution under the Nordic Council of Ministers. The Fund initiates and finances cross‐border research and development projects aimed at the Nordic innovation)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 1 January 2001



Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.


JENSEN, H. (2001), "Policy and Company Perspectives for IC Reporting", Journal of Human Resource Costing & Accounting, Vol. 6 No. 1, pp. 11-28.




Copyright © 2001, MCB UP Limited

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