Intellectual Capital Statement and Management Report
Ever since the beginning of history, mankind has tried to find a balance between what you see and understand directly and where those things come from that you see. In 1931 the German government in the Weimarer Republic was forced to help the industry with direct funding of cash due to the great depression arriving from the US.
In order to have some control of what the companies where doing with tax payers money, the Lagebericht or Management Report was introduced. The German Ministry of Economics supported a project on how to integrate the Intellectual Capital Statement (Wissensbilanz) in to the Management Report. After two years of testing with the SME, the results were made public in spring 2013.
More can be read under this link www.controlling.wiso.uni-erlangen.de/forschung/wissensbilanz.shtml
where also a checklist with definitions and indicators can be downloaded.