Measuring and Safeguarding Intellectual Capital

Abstract

This chapter addresses the issues of intellectual capital reporting and how to protect and safeguard the knowledge of an organisation. The challenge to define adequate measures reflecting the contribution of intangible assets to value creation and business success is discussed. Several approaches of intellectual capital reporting and intangible assets monitoring are presented. The second part of the chapter is devoted to knowledge risks and means of protecting intellectual assets. The KM tool presented at the end of the chapter is the knowledge inven tory.