Intellectual Capital reporting and auditing

Paola de Piccoli

Certifying the Intellectual Capital report arises from a need to evaluate the correct identification of those resources that contribute to create the Intellectual Capital itself, including through verification of the rationality and reliability of the data presented. Certification of this type cannot be based on generic technical standards that are valid for any type of activity, but must be linked to the competitive strategy and specific processes of each individual organisation.

For this reason I.C.C. s.r.l., accredited by SKA (Sveiby Knowledge Associates), has designed a method for evaluating the Intellectual Capital report which has, as its point of reference, process analysis and organisation science and seeks to verify the correctness and truthfulness of the said report, including with regard to its conformity with any use of guidelines (e.g. Danish Ministry, EU Meritum, etc.) and indicator monitoring instruments (e.g. IAM, etc.).

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