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FP6

Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs, Report to the Commission of the High Level Expert Group on RICARDIS

Funded under: FP6-SME

Abstract

The RICARDIS report is the result of the work of a group of experts set up by the European Commission and composed of specialists from all over Europe. The group was asked to identify the relevant categories of intellectual capital, present the reasons for which the various categories are important to research intensive SMEs and the financial sector and suggest ways in which research intensive SMEs can be stimulated to report on their intellectual capital. Furthermore, an overview of recent initiatives, current challenges and existing trends is provided, as well as comparative analyses based on a number of case studies. The findings of this report are in many cases not only applicable to SMEs, but also to other types of enterprise and to research organisations.
The report identifies a number of recommendations that draw partially from earlier work for the European Commission on increasing the transparency of Intellectual Capital, in particular the recommendations by the PRISM and MERITUM/E*Know-Net projects and the Study on the Measurement of Intangible Assets and Associated Reporting Practices (Zambon, 2003).

Additional information

Authors: No author stated, European Commission, DG Research, Brussels (BE)
Bibliographic Reference: EUR 22095 EN (2006), 164 pp. Free of charge
Availability: http://bookshop.europa.eu/is-bin/INTERSHOP.enfinity/WFS/EU-Bookshop-Site/en_GB/-/EUR/ViewPublication-Start?PublicationKey=KI7606073 (Catalogue Number: KI-76-06-073-EN-C)
ISBN: ISBN: 92-79-02149-4
Record Number: 200618690 / Last updated on: 2006-09-07
Category: PUBLICATION
Original language: en
Available languages: en
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