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The paper's aim is, in a framework of intellectual capital (IC), to study the interactions of a worksite fitness program (WFP) policy with a multidisciplinary approach in an IT‐company of 220 employees.

In a five years follow‐up setting, the associations of physical activity and the company's worksite fitness policy (WFP) effects on different elements of IC were studied. Qualitative methods were applied in constructing indicators and a scorecard type IC measure.

In a cross‐sectional and follow‐up setting, several findings with respect to IC were observed regarding physical activity in general and activity in WFP in particular. The findings were relatively strong regarding health‐ and wellness‐related indicators as part of human capital, where also relational capital indicators such as project feedback, revealed positive associations. Overall, WFP was seen to be an integrated part of structural capital.

This case study was carried out in Finland, where the traditions of WFP are relatively long. This will, to some extent, restrict the implications of the results in countries or business cultures where WFP is not general.

The results emphasize first the need for company specific IC measures, and second the importance of humane, soft management procedures (like WFP) in developing a company's IC.

The paper is the first to examine the relations of IC and WFP and will thus provide new insights in developing a company specific IC.

The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the relationship between IC and performance and considering multi-dimensional analysis axes (MAAs): organisational, regional and national.

A systematic literature review (SLR) is presented focussing on empirical studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised, gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also provided to determine the type of networks embracing groups, IC individual components and performance type.

Of the 777 papers included in the SLR, 189 deal with the relationship between IC and performance. The paper highlights the greater development of empirical studies starting from 2004; the organisational MAA is the most studied. The most frequently used groups of components in studies dealing with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or process) capital; and relational (social or customer) capital, which determine positively the performance of organisations/regions/countries, but their influence is not linear and depends on various factors associated with the context and surrounding environment.

This study has wide-ranging implications for politicians/governments, managers and academics, providing empirical evidence about the relationships between the components of IC and performance, by MAAs, and a global vision and better understanding of how those IC components have developed and how they are related to performance.

Due to the high number of references covering a wide range of disciplines and the various dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions and countries which may serve as a guideline for future studies using the taxonomy proposed.

A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish knowledge companies, the so called “Konrad Group.” This article describes the development of the latter track. Inspired by McLuhan, it is suggested that individuals in organizations create external and internal structures to express themselves. Indicators can be created that monitor External Structure (Customers and Suppliers), Internal Structure (Organization) and People's Competence. The indicators can be incorporated into a management information system. Indicators that monitor renewal, efficiency and stability are preferred. A matrix framework, called “The Intangible Assets Monitor,” is suggested for presenting the indicators. A number of generic indicators are defined under each heading and suggestions for interpretation and examples of how Swedish companies use the indictors are cited.

This paper is focused on studying homogenous structure for tangible and intangible measurement systems. The aim is (1) to develop a conceptual homegenous structure for the combined tangible and intangible measurement and management system, (2) to present the connection between tangible and intangible measurement and management systems (3) to discuss the benefit of a developed system. The literature on intellectual capital (IC) advocates the use of an IC measurement system and stresses the importance of strategic planning and development. This paper describes how the structure of BSC can beutilized for both tangible and intangible measurement systems. The paper also illustrates the link between tangible and intangible systems. From the prior research a conceptual framework for the BSC‐based IC with causalities between perspectives is presented in the paper and used in the developed system. The paper is a conceptual analysis and provides a new innovative model for empirical testing.

The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret the role played by IC report in the investigated organization. The lenses provided by the designed framework give researchers the opportunity to offer a skillful interpretation of the information provided by the IC report. From the analysis, it results that the investigated NPO use IC report more as a managerial rather than an accountability tool. Even though the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the results obtained can be influenced by the model built and adopted to address the research question. The findings can support companies to enable IC reporting practices and readers to understand the orientation of the companies towards a reputation or an accountability approach by reading the IC report using the research model. The article fills a gap in the research of voluntary disclosure of NPOs from a different approach (i.e., to analyze IC reports to make evident the approach followed in disclosing IC information). So doing, the article contributes to narrowing the gap between IC theory and practice and offers new insights on the reasons why NPOs disclose IC.

Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.

This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.

The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed companies. Within this chapter we have conducted a content analysis using the annual reports of 71 companies listed on Bucharest Stock Exchange (BSE), main market (Bursa de Valori Bucure_ti – BVB). The intellectual capital framework developed by Sveiby in 1997 was used in our analysis and the frequency of disclosure was used as the measure of disclosure.

The results show that the key components of intellectual capital are relatively poorly reported by Romanian listed companies. The main areas of intellectual capital disclosure focus firstly on structural capital, then on relational capital and at the end on human capital.

The existence of information related to intellectual capital is used as the measure of the level of intellectual capital disclosure. Also, our exploratory investigation concerns only one fiscal year.

According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.