The model above illustrates the
methodological framework of intellectual capital reporting.
The intellectual capital, divided into human,
structural and relational capital is considered as a
resource incorporated in the value-added process.
Human capital includes competency, skill
and the employee’s motivation. Human capital is owned by
the employee and can be taken home or onto the next
Relational capital illustrates the
organisation’s relationship to customers, suppliers,
partners and the public.
Structural capital comprises all structures
and processes needed by the employee in order to be
productive and innovative. It consists of those
intelligent structures which remain at the organisation
when the employee leaves.
The interdependency between human,
structural and relational capital, knowledge processes as
well as the coaction with business processes lead
to corporate success. In consideration of the business
environment, the corporate strategy and the targeted
development of the intellectual capital measures
are derived aiming at the improvement and optimisation of
the organisations intellectual capital. The resulting
consequences on the business success will affect the
corporate vision and strategy which might need to
to the procedural model