If you are experiencing problems downloading PDF or HTML fulltext, our helpdesk recommend clearing your browser cache and trying again. If you need help in clearing your cache, please click here . Still need help? Email firstname.lastname@example.org
Purpose ‐ In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian
intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can
be derived from these differences? Design/methodology/approach ‐ A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree
Cement Limited. Findings ‐ The paper offers insights into how leading Indian firms measure and report knowledge-based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the
case of European intellectual capital reports. It presents a "narrative" style. This is a major distinctive feature of Indian reports. Practical implications ‐ The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative
view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms. Originality/value ‐ Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into
the reporting of intellectual capital in Indian companies.