Page 20 - Intellectual Capitail Management

19

a) A vision of the firm (strategic objectives, core competencies and key intangible

resources) which presents the firm’s main objectives and strategy and the key drivers (or

critical intangibles) to reach those objectives.

b) A summary of intangible resources and activities describing the intangible resources the

company can mobilize and the different activities undertaken to improve the value of those

resources.

c) A system of indicators for the intangible resources and activities, intended to allow external

parties to estimate correctly the firm’s future expected earnings and risk. In that sense, it is

useful to both, external parties and to management

5.1.2 A Schema for the presentation of Intellectual Capital Statements

5.5.3 The preparation of Intellectual Capital Statements

1. How to collect the information

The information on intangibles should be collected in a systematic way. Once the

measurement system is designed and implemented and the type of data to be

collected is defined, information is gathered from:

• The company’s databases.

• Internal documents and reviews.

By : Enas Mekki Managing Intellectual & Human Capital