Reporting for Value Creation (Según la OCDE)

En 2006 la OCDE reflexiona y publica un estudio con propuestas sobre cómo realizar Reporting Corporativo en una era en la que el talento se convierte en un valor esencial de las empresas (y por el que deben ser valoradas). La OCDE insta a la precaución frente a estandares de reporting rígidos, en una era compleja y muy dinámica y afirma: "Companies can boost their stock market valuations and lower their cost of capital through improved reporting of intellectual assets and value creation strategies that overcome the limits of accounting standards. While there is an important role for governments and standard setters in underpinning such improvements, the OECD cautions against rigid standards in this complex and evolving area."

"Companies that make substantial use of intellectual assets such as highly skilled manpower, intellectual property and unique designs to underpin innovation and their competitiveness have become the hallmark of the modern, globalising, economy. The success of such companies is of crucial importance for the renewal of a country’s industrial base. It is therefore important that such companies have access to capital and that the valuation by capital markets is efficient."

Los interesados pueden encontrar el Informe en inglés y francés: "Intellectual Assets and Value Creation : Implications for Corporate Reporting", "Actifs intellectuels et création de valeur : Conséquences pour la communication d'informations par les entreprises"
Ver: www.oecd.org/daf/corporate-affairs/ y www.oecd.org/dataoecd/53/19/36701575.pdf