The Intellectual Capital Statement in Knowledge-based Organizations: The practitioners’ and Academics’ Answer for Reporting the IC

Currently, one cannot dissociate the idea of economic entity of its capital. Whatever form it takes, this constituent element of wealth is seen as the basis of business, whether in the form of financial capital (equity and debt), economic capital (capital employed) or intellectual capital (knowledge, skills, relationships, intellectual property, social attitude). The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have increased. Thus, in this context, it was put the issue of reporting information related to intellectual capital and the transparency of information published by companies, given that its reporting is not currently regulated