Policy and Company Perspectives for IC Reporting
Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.
Year of publication: |
2001
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Authors: | JENSEN, HENRIK |
Published in: |
Journal of Human Resource Costing & Accounting. - MCB UP Ltd, ISSN 1758-745X, ZDB-ID 2243670-4. - Vol. 6.2001, 1, p. 11-28
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Publisher: |
MCB UP Ltd |
Saved in:
Online Resource
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