Page 19 - Intellectual Capitail Management

18

- The image of an enterprise among its employees
- The presence of an enterprise in the media

- Positive and negative image of an enterprise

- Assessment of strengths and weaknesses of the image in terms of its contribution to future
financial performance and competitive advantage

5. Integrating intellectual capital into the organizational reports

5.1 The Intellectual Capital Report / Statements

5.1.1 The Intellectual Capital Reports

The Intellectual Capital Report is the report the company discloses on its Intellectual

Capital. It is the logical conclusion of the Intellectual Capital Management process:

communicating to stakeholders the firm’s abilities, resources and commitments in relation

to the fundamental determinant of the firm’s value.

The Intellectual Capital Report has three different parts which will be described next:

- The vision of the firm

- The summary of intangible resources and activities

- The system of indicators

An intellectual capital report contains information on the work carried out by the firm in order to

develop, maintain and manage its intangible resources and activities, highlights the connectivity

among the three elements of Intellectual Capital (Human, Structural and Relational capital). It is

the connectivity among these three elements, what – if organized properly – produces value. At

the same time, an intellectual capital report refers to the expected evolution of those intangibles

linked with the strategic objectives. It is composed of the following three parts:

By : Enas Mekki Managing Intellectual & Human Capital