The RICARDIS report is the result of the work of a group of experts set up by theEuropean 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 transparancy 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). These recommendations include: – Producing a practical guide on IC reporting for research intensive SMEs, banks, investors and infomediaries; – Using IC reporting as an important criterion for public support; – Applying IC reporting as a tool for government agencies; – Commencing further research on new business model dynamics and the importance of intellectual capital; – Setting up an international Standardisation Steering Group; – Encouraging banks to develop new forms of finance for research-based SMEs; The group has also proposed the establishment of a European Adoption Task Force to raise IC awareness and to improve and promote IC reporting competencies among research intensive SMEs. This report is issued further to the European Commission's communication 'More research and innovation' (COM(2005)488), which has already set out some actions in this area.
Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs (RICARDIS)
ZAMBON, Stefano;
2006
Abstract
The RICARDIS report is the result of the work of a group of experts set up by theEuropean 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 transparancy 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). These recommendations include: – Producing a practical guide on IC reporting for research intensive SMEs, banks, investors and infomediaries; – Using IC reporting as an important criterion for public support; – Applying IC reporting as a tool for government agencies; – Commencing further research on new business model dynamics and the importance of intellectual capital; – Setting up an international Standardisation Steering Group; – Encouraging banks to develop new forms of finance for research-based SMEs; The group has also proposed the establishment of a European Adoption Task Force to raise IC awareness and to improve and promote IC reporting competencies among research intensive SMEs. This report is issued further to the European Commission's communication 'More research and innovation' (COM(2005)488), which has already set out some actions in this area.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
