Intangible assets are becoming the most valuable assets of the company. Accordingly, traditional financial annual reports are losing informative relevance. Therefore there is an increasing interest in reports which complement the financial information of the firm. Intellectual Capital (IC) is the key word when dealing with intangible assets. IC consists of human capital, internal structures and external structures. In practice the focus is on IT investments, human resource management, customer relation management and intellectual property rights. In Finland much of the attention has lately concentrated on Human Resource Reporting. Both external and internal HR reports have increased in number. This project aims at both suggesting ways of structuring such reports and examining current practices of HR reporting.
|Effective start/end date||01.01.1996 → 31.12.2000|