Measuring and reporting intellectual capital : Experience , issues , and prospects

Abstract

The article covers informs about the different levels and stages where reporting on human capital can take place. Further, it provides a stakeholder analysis in order to identify the needs creating the demand for reporting tools on human capital. Generally, the article favours pragmatic approaches which are of instant value to enterprises rather than aiming at ideal reporting frameworks which encounters numerous theoretical and practical deficiencies. Lastly, and still incomplete in this working paper, is the notion that the establishment of a standard framework should be established by public authorities but their unwillingness to commit themselves result in either a more limited approach will be come the standard or, the