The Cap Gemini Ernst & Young Center for Business Innovation (CBI) has conducted a series of studies on the role of intangibles in creating value in the modern corporation and developed a rigorous, comprehensive model – the value creation index – of value creation for progressive companies,...

The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of the value creation processes in private, public and not‐for‐profit enterprises. Intangible indicators are seen...