The main aim of the chapter is to provide the readers with a synthesis of the new international framework of debate dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is focussed on the role played by intangible assets...

As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the ICT companies which offered teleworking...