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Intellectual capital reports in India: lessons from a case study

Intellectual capital reports in India: lessons from a case study Purpose – In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can be derived from these differences? Design/methodology/approach – A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited. Findings – The paper offers insights into how leading Indian firms measure and report knowledge‐based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the case of European intellectual capital reports. It presents a “narrative” style. This is a major distinctive feature of Indian reports. Practical implications – The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms. Originality/value – Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into the reporting of intellectual capital in Indian companies. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital reports in India: lessons from a case study

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Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930510574717
Publisher site
See Article on Publisher Site

Abstract

Purpose – In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can be derived from these differences? Design/methodology/approach – A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited. Findings – The paper offers insights into how leading Indian firms measure and report knowledge‐based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the case of European intellectual capital reports. It presents a “narrative” style. This is a major distinctive feature of Indian reports. Practical implications – The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms. Originality/value – Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into the reporting of intellectual capital in Indian companies.

Journal

Journal of Intellectual Capital – Emerald Publishing

Published: Mar 1, 2005

Keywords: Case studies; India; Intangible assets; Intellectual capital

References

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