I have been challenging myself to find ways to bring the richness of the intellectual/intangible capital field to the integrated thinking and reporting movement.
The three papers shared here are the product of that thinking. We're on a journey together. I hope to hear your feedback and ideas on we all go from here.
Part 1 reviews the data on the role of intangibles in corporate investments and valuation. Then it examines intangibles in the context of the multi-capital model from the IIRC. It ends up suggesting that all the capitals can and should be examined from three perspectives: accounting, internalities and externalities. Read it now
Part 2 builds on the data and frameworks in Part 1, providing a four-step process to creating, managing and communicating using a multi-capital model. Examples are included from XPX, a network of business advisors, as well from as public company reporting. It ends with a review of the benefits beyond reporting of this kind of integrated approach. Read it now