Economic benefits building on a practical and systematic approach

The methodology of the research group “Arbeitskreis Wissensbilanz” aims at strengthening the core competencies and the sustainable value enhancement of companies in the  knowledge based business environment. A clear structure and a modular proceeding concept assures the orientation on business success on the basis of corporate specific performance indicators.

Overview provides all relevant information on the intellectual capital reporting method .


Struktural model illustrates the methodical framework of the research group and shows the main elements of intellectual capital reporting an their correlations.

Structural model

Procedure model describes the result-oriented  preparation of intellectual capital reports: The modular structure enables  to achieve the highest possible degree of flexibility.

Procedural Model

Guideline summarizes the field-tested components and procedures of intellectual capital reporting in small and medium-size entities.

ICS Guidelines

FAQ (“Frequently Asked Questions”) provides up-to-date support to questions concerning the practical application of intellectual capital reporting.