The Report
As traditional manufacturing industries decline, knowledge-based industries such as financial services and telecommunications are seen by many nations as the key driver to future economic wellbeing. One of the challenges for knowledge intensive companies is how to report the value of their intellectual capital to shareholders and markets.
The researchers review practice in Hong Kong and Australia , where reporting intellectual capital is voluntary, to illustrate the huge disparity in the level and style of disclosure. They argue that there is no discernible logic as to why and when companies engage in intellectual capital reporting and that the experience in Hong Kong and Australia mirrors that of other nations, indicating that a policy vacuum exists in the area of international standardisation of intellectual capital reporting.
The research recommends that a stakeholder taskforce co- ordinated by the profession be established to increase awareness about the importance of intellectual capital management and reporting, and encourage the development of reporting policies and guidelines.
ISBN 978-1-904574-27-9
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