Intellectual Capital (IC) Statement: the case of an Italian (non-)knowledge-intensive company

This paper focuses on the analysis on the Intellectual Capital (IC) Statement of an Italian SME operating in the production of system and components for the automotive industry. This in order to provide evidence about the relevance of IC management and reporting practices even in “non-knowledge intensive” environment. The IC Statement produced by the company is analysed according to the model contained in Mouritsen et al. (2003). The study provides a number of insights about the definition and implementation of an IC measurement and reporting system and evidence about the use of the analysis model proposed by Mouritsen et al. (2003).