Measure Knowledge Creating Processes and Intangible Assets Celemi , Sweden. Publishes world s first Audit of its Intangible Assets in Annual Report 1995. PLS-Consult , Denmark. Categorises customers according to value of knowledge contribution to the firm. Follows up in management information system.
Measures processes using non-financial indicators.
Publishes the world s first Annual Report supplement on Intellectual Capital. Telia , Sweden. One of Europe s fastest growing and most profitable IT-companies. A pioneer in linking non-financial indicators to strategy and publishes an extensive report on Intangible Assets in its Annual Report. Considers traditional financial ratios of little use for management.