This Cass Business School research explores key findings from case studies:

  1. Context: The interpretation of intellectual capital reports requires an understanding of the contexts in which the reporting organisation operates.
  2. Value creation: Explicitly managing brand value focuses the attention of stakeholders on the ways in which the organisation creates value.
  3. Risk: The reporting of Corporate Social Responsibility (CSR) or intellectual capital (IC) exposes to public gaze both the strengths and weaknesses of the organisation.
  4. Innovation: CSR and IC reporting is a company-wide way of thinking that promotes innovation and creativity. Systems must be in place to manage, reward and capitalise on such behaviours.
  5. Communication: The management of intangibles creates a potent channel for communicating with stakeholders and for motivating staff.
  6. Objectives: To secure the active participation of staff, the organisation’s mission should be expressed in terms of explicit knowledge goals.
  7. Performance. The effective management of intangibles builds on past performance by causing employees to think about improvements and innovations that will address and deliver sound performance in the future.


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Learn more: Intangible Assets: Concepts and – Rutgers Accounting Web