Corporate governance

Corporate Reporting of Intangible Assets: A Progress Report


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This report is a contribution to the OECD's two-year horizontal project on New Sources of Growth: Intangible Assets. It provides an update on the nature and quality of reporting on intangible capital in member countries, building on prior work of the Corporate Governance Committee in this area.


The report explores four interlinked issues related to reporting of intangible assets:

  1. collection and management of information on intangibles
  2. external reporting on intangibles
  3. use of such reporting by analysts and investors
  4. political economy of reform.


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OECD project on new sources of growth: intangible assets


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