Intangibles:Lessons from the past and a look into the future

Journal of Intellectual Capital

Volumn 4, Issue 4, 2003, Pages 597-604

  García Ayuso, Manuel ^a  

^a UNIVERSITY OF SEVILLE   (Spain)

Author keywords

Competitive advantage; Knowledge; Research

Indexed keywords

EID: 84993026862     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/14691930310504590     Document Type: Review

References (2)

1. In my view, according to their nature intangibles may only be classified into two categories: structural capital (explicit-systematized knowledge) and, human capital (tacit knowledge). From that perspective, relational capital may not be considered as a separate category (if it is explicit and systematized knowledge, such as a good online customer help internet based service or a customer satisfaction monitoring system, then it must be considered as structural capital; otherwise it would be human capital, such as the marketing skills of the sales force). If we classify intangibles from a functional perspective, then relational capital would have perfect meaning as either structural or human capital creating value through improving the relationships between the corporation and their stakeholders.
2. On March 20, 2001, Allen L. White, Interim Director of the GRI wondered “Why sustainability reporting?” His straightforward answer was: “. because reporting is an instrument for building and communicating the intangible assets of the organization”. www.eu-know.net JIC 4,4 604