Nermin Sefić analyses intellectual capital, key risks, and practical consequences for companies and investors assessing institutional knowledge.
Knowledge that exists only in employees' heads doesn't show up on any balance sheet, but it disappears along with them.
Knowledge that exists only in employees' heads doesn't show up on any balance sheet, but it disappears along with them.
Intellectual capital — internal processes, know-how, client relationships, and institutional knowledge — is rarely formally documented even though it often makes up more of a company's real value than its tangible assets.
That value doesn't appear in standard financial statements, which makes it easy to overlook until a key person leaves the company and the knowledge leaves with them.
Systematically documenting processes, internal handbooks, and the reasoning behind past decisions turns scattered knowledge into an asset the company actually owns, rather than merely borrows from current employees.
Due diligence processes increasingly assess how institutionalised a company's knowledge is versus how concentrated in individuals — that directly affects perceived investment risk.
Cjelovit tekst i izvor: https://gnk-asg.hr/en/publications/managing-intellectual-capital/
Autor i urednička odgovornost: Nermin Sefić. Izdavač: GNK ASG d.o.o..
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