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ビジョン&ミッション

WICIビジョン:

企業が自らの強みの源泉である知的資産(人的資産、組織資産、関係資産)を認識し、これらを貨幣資産および物的資産と合わせて最適に組み合わせるように活用して、その企業なりの価値創造を行う経営を実践し、この知的資産経営が適切に評価されるような世の中を作る。

これにより、企業が有する固有の資源を最も効率的に活用して創造される価値を経済社会全体としても最大化するとともに、そうした独自の経営による価値創造を持続的なものとする。

これらを通じて、短期の利益に集中した拝金主義の資本主義ではない、人間的な、持続可能性のある資本主義の実現に資する。

 

WICIミッション:

上記ビジョンを実現するため、

① 知的資産経営の概念を多くの企業や投資家が正しく理解し、企業が実践するための啓蒙活動を行う。
② 知的資産経営についてステークホールダーと企業との適切なコミュニケーションが行われるためのツールとしての開示枠組みを提示し、継続的な改善を図る。
③ 国際的な開示枠組みの開発にも参画し、グローバルに認知される枠組みにWICIのアイディアをインプットする。
④ 従来の報告書にとらわれず、新しい時代のコミュニケーションに移行すること念頭に、XBRLなどの技術を当初段階から組み込んだ枠組みを示す、不断の改善を行う。
⑤ 知的資産経営の実質についての企業の気づきに資するため、プロセス管理を含めた内部管理指標としても使われ得る指標(KPI)の例を産業分野別に示すとともに、指標のセット化はせず、企業の経営の実質を踏まえた自由な選択が可能であるとの概念を示し、普及させる。

 

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WICI Vision & Mission
これまでのWICIの活動 

組織について

WICI (The World Intellectual Capital/Assets Initiative)は、2007年に発足し、民間部門から事業会社、財務アナリスト、投資家、さらに官公庁や大学等の研究者が参加し構成されています。

WICIの推進団体は以下の通りです:

  • 欧州財務アナリスト協会 (European Federation of Financial Analysts Societies)
  • 経済産業省(日本)
  • フェラーラ大学(イタリア)
  • 早稲田大学
  • 持続可能な開発のための世界経済人会議(World Business Council for Sustainable Development)

Brazilian Development Bankは、オブザーバーとしてWICIの活動に参加しています。

 

WICIは、民間組織や公的組織とパートナーシップを組み、株主やその他ステークホ ルダーの関心が高い知的資産/資本や、KPI(Key Performance Indicator/主要業績・価値評価指標)に関する開示を改善しようとする組織です。リスク判断に基づく資本の最適配分は、価値創造活動に大きく影響 しています。このため、WICIではより透明性の高い情報提供により、適切なリスクマネジメントが行われ、結果として、経営資本の配分が改善されていくと 想定しています。従来の会計基準による評価に加え補完的な評価指標の設定を通じ、企業内部、そして、投資家と企業間の双方において、資本の活用に関する意 思決定が向上できると考えることができます。その結果、より望ましい世界経済を実現にむけた価値創造の実現が期待できるのです。

2008年10月16日、 WICIは、企業が投資家やその他のステークホルダーと企業戦略やパフォーマンスについて、よりよいコミュニケーションを実現をめざした包括的なフレーム ワークと、XBRLタクソノミをリリースしました。開示フレームワーク及びタクソノミは、「WICIフレームワーク タスクフォース」により開発されまし た。

業界特有の開示KPI選定作業は、「業種別開示KPIプロ ジェクト」が組織され、作業が進んでいます。どちらの作業も、企業や投資家、アナリスト、公認会計士、証券取引所や規制当局者、基準制定者、及び国際的な 協力団体、NGOなどの組織が積極的に関与することが期待されています。

WICIでは、WICIフレームワークと業種別KPIが、 積極的、かつ、前向きな任意開示に適用され、グローバルレベルの幅広い普及を目指しています。そのためには、資本を活用する企業と、資本提供者としての投 資家や金融機関、その他関連するステークホルダーの積極的な協力が不可欠なのです。

 

WICI Governance Group

Takayuki Sumita住田 孝之

内閣府 知的財産戦略推進事務局長

 1962年生まれ。85年東京大学法学部卒業後通商産業省(現:経済産業省)に入省。91年から米国ジョージタウン大学国際政治大学院留学(93年卒業)。その後、環境庁、産業政策局などを経て、01年からFTA/EPA企画官。日墨EPAを実質合意に導くとともに、日本のEPA政策、東アジア連携政策を確立。04年以降、知的財産政策室長、技術振興課長としてイノベーション政策、知的資産経営の促進を主導し、07年からは、情報通信機器課長としてエコポイントの仕組みなどを実現。09年から13年まで日本機械輸出組合ブラッセル事務所長。13年6月から資源エネルギー庁 資源燃料部長、15年7月から商務流通保安審議官、17年7月から現職。18年6月には知的財産戦略ビジョンをとりまとめ。
 非財務資産を経営に活用する「知的資産経営」の分野では、学者を中心とする国際的研究組織である「New Club of Paris」の理事を05年から務める。WICIでは、09年から13年まで初代会長を務め、IIRC(国際統合報告審議会)のWG委員として枠組み作りに参画。18年5月には、過去と未来の経営、以降戦略を一覧できる「経営デザインシート」を提案。

花堂 靖仁

Yasuhito HANADO left a professor at Graduate School of Commerce and of Asia-Pacific Studies,WasedaUniversityon reaching retiring age in 2012. However he still works for Waseda Intellectual Capital Research Society as a senior adviser. And he is a professor emeritus at Kokugakuin University in Tokyo.

He is in charge of the executive trustee of Knowledge Management Society of Japan and of a trustee of The Japan Academic Society of Investor Relations. In addition, he engages himself in a member of the planning and development committee at Japanese Investor Relations Institute. Presently, he works for SANRIO Co. Ltd. (1st section of TSE) as an outside board member, and both for Idemitsu Kosan Co. Ltd. (1st section of TSE) and Opt Inc. (JASDAQ) as a member of management advisory committee. He joined WICI-The World’s Business Reporting Network as one of Promoting Parties inJapanin 2007.

He graduated in accounting from Graduate School of Commerce, Waseda University. He joins American Accounting Association, National Investor Relations Institute and Japan Accounting Association.

Stefano ZambonStefano Zambon

Stefano Zambon (BSc, Business Economics, Venice; MSc & PhD in Accounting and Management Studies, London School of Economics) is Full Professor of Accounting and Business Economics at the University of Ferrara, Italy. Previously he taught at the Universities of Venice and Padua. A financial analyst with the Italian Association of Financial Analysts (AIAF) since 2010. Chartered accountant and State-registered auditor since, respectively, 1986 and 1995.

Visiting appointments in universities of four continents, including Waseda School of Management (Tokyo), Stern Business School (New York University), Christchurch (New Zealand), London Business School, HEC, CNAM and ESCP in Paris, Metz, Reading (UK), Melbourne, and Passau (Germany). He has more than 110 publications in books and international scientific journals in the areas of management and reporting of intangibles, international financial reporting, accounting theory and history, integrated reporting. Member of various editorial boards of international journals, as well as of the Board of the European Accounting Association from 1997 to 2003. Since 2005, he is the coordinator of the series of the academic European (EIASM) Conferences on “Intangibles and Intellectual Capital”. Since 2005, member of the EIASM professorial Faculty in Brussels.

Invited keynote speaker at OECD, United Nations, European Parliament, European Commission, and French, Chinese and Japanese Governments’ events on intangibles management and reporting. From April 2014 to 2018, President of the official Expert Group on Intangibles set up by the French Government (Ministry of Economy and Finance). In 2002-03, Coordinator of the Study for the European Commission (DG Enterprise) on “The Measurement of Intangible Assets and the Associated Reporting Practices”. Over the years, member of various EC Expert Groups on intangibles, intellectual capital and intellectual property. From February 2019, he has been assigned by EFRAG (European Financial Reporting Advisory Group) the task of carrying out an official academic literature review on intangibles. A founding member of the International Network “World Intellectual Capital/Assets Initiative” – WICI, of which he is the Global Chair since July 2015. From 2012 to 2018, Secretary General of the Italian Network for Business Reporting (NIBR/WICI Italy). From July 2015, he is the only Italian council member of the International Integrated Reporting Council (IIRC). Member of the EFFAS (European Financial Analysts) General Assembly and the EFFAS “ESG” Commission. Member of the Research Panel of ICAS (Institute of Chartered Accountants of Scotland). Member of both the “National Accounting Standards Group” and of the “International Accounting Standards Group” of the Italian Accounting Standard Setter (Organismo Italiano di Contabilità - OIC). In 2016-17, official Italian Government’s candidate to the Board of the International Accounting Standards Board (IASB).

Jérôme Julia

Jérôme Julia is a Senior Partner in Kea & Partners, a firm specializing in business transformation, which he joined in 2004 after six years at PricewaterhouseCoopers. He leads Kea's strategy practice around topics of differentiation, governance, and corporate personality.

Armed with almost 25 years of corporate and consulting experience, degree from HEC and the Sorbonne (law degree). He developed methods and tools for another way of measuring value creation and sharing.

Chairman of the French Intangible Observatory since 2014.

Created in 2007 with the help of the French Ministry for Finance, the French Intangible Observatory  has the mission to define and develop methodologies aiming at identifying, measuring and managing the hidden strengths of human organizations, mainly private companies.

Jérôme is also teaching at the HEC, ESSEC and Toulouse Business Schools. He is an active member since many years in the European Human Resources Director’s Circle, created and lead by Yves Barou. Moreover, he contributes regularly to conferences and debates, in France and in Europe. He has published several articles and books, such as "Intangible Assets, the new growth model" (Cherche Midi, 2011).

 

Ophelia Didriche

Ophelia Didriche is the co-founder and Chief Executive Director in a medical device company that invented a new varicose vein surgery technique protected by 3 patents.

She is in charge of the implementation of the company's strategy in all its activities, including sales, production, resource management,  and industrialization of medical devices worldwide.

Prior to that, she spent 18 years in project management at Expedia Inc. and strategy consulting.  Graduated from the Executive MBA of HEC.

She is since 2019, the Executive Officer of the French Intangible Observatory, where she ensures the strategic and operational development of the observatory.

 

Jean-Philippe Desmartin

Jean-Philippe Desmartin joined Edmond de Rothschild Asset Management in September 2016 to take charge of the Responsible Investment team. He is a graduate of the University of Paris II (Law and Business Management) and IEP Paris (Finance and Economics). He began his career in 1993 in the financial engineering department of Crédit du Nord. From 1997 to 1999, he was in charge of missions within the Alpha group before joining the extra-financial agency ARESE (now Vigeo Eiris) as development manager. In 2003, he was appointed Director at Innovest (now a member of MSCI) and in 2004 he founded his own consulting firm, Desmartin Conseil. From 2005, he became responsible for ESG research (Environment, Social and Governance) at Oddo Securities. Member of several working groups and international committees that seek to promote the ESG and intangible (European Federation of Financial Societies - EFFAS, the International Corporate Governance Network - ICGN Principles for Responsible Investment - PRI, Jean-Philippe Desmartin also chairs the Research commission at the French Forum on Social Investment (French SIF) and co-founded the European Academic Awards FIR - PRI in 2004. He co-authored three books on responsible investing: Socially Responsible Investment (2005). ), ISR and Finance Responsable (2014) and The Routledge Handbook of Responsible Investment (2015), whose practice was the subject of a business case (formal business case) formalized by Harvard Business School (HBS) in 2011 In 2015, his work was recognized as innovative by an international jury of academics and institutional investors from Investment Innovation Benchmar k (IIB) He has been chairing WICI Europe since 2015 and joined the French Observatory of Intangibles (OI) office at the end of 2015 as part of the partnership between OI and WICI France.

 

Mario Abela

Mario Abela is a Director, Redefining Value where he leads projects aimed at transforming performance management, governance and assurance to make sustainability an integral part of mainstream business and investor decision-making.

Mario is a CPA and Chartered Management Accountant.  Mario's expertise is in corporate reporting and he has held senior management positions in both the private and public sectors in Australia, Belgium, the United Kingdom and the US.  He has extensive regulatory and standard setting experience.

Mario is a visiting professor at IESEG School of Management in Paris where he teaches in the Masters in Accounting, Audit and Control programme.  He is also an expert advisor to the United Nations Conference on Trade and Development on corporate reporting.  Mario has currently completed a PhD on corporate reporting and business models at Queen Mary, University of London.

 

Observer

Vinicius Ribeiro Cordeiro

With a Master's degree in Production Engineering from Universidade Federal Fluminense (UFF) in Rio de Janeiro, Brazil, Vinicius has experience in the areas of Strategic Planning, Innovation, Entrepreneurship and Intellectual Capital. He also completed the specialization courses "Entrepreneurship and Innovation" at Universidade Federal Fluminense (2011) and "Business Management" at King George International Business College in Vancouver, Canada (2011).

Professor at Universidade Federal do Rio de Janeiro (UFRJ), teaching Strategic Planning, Marketing, Intellectual Capital and Innovation to undergraduate students.

Vinicius works as an engineer at the Brazilian Development Bank (BNDES), in the Strategic Planning Area. His experience in BNDES involves working with a methodology for evaluating enterprises in terms of intangibles, called MAE (Metodologia de Avaliação de Empresas), which enabled the qualitative evaluation of companies in BNDES’ portfolio, based on a collegial analysis process, considering aspects such as innovation, socio-environmental responsibility and practices, corporate governance, human resources, among others. Vinicius is also in charge of leading different projects regarding the evaluation of intangibles and intellectual capital concerning BNDES's clients. He participates in WICI by contributing to global discussions, by sharing material and experiences and by taking part in task forces related to reinforcing the concepts and importance of intangibles throughout the world.

 
活動内容

グローバル標準のフレームワークとタクソノミ開発への共同作業

2008年10月16日、 WICIでは、企業が投資家やその他のステークホルダーと企業戦略やパフォーマンスについて、よりよいコミュニケーションを行うための包括的なフレーム ワーク、及び非財務情報に関するXBRLタクソノミの最初のバージョンをリリースいたしました。WICIではビジネスレポーティングに関係する団体等か ら、これらフレームワークとタクソノミについてのパブリックコメントを受け付けています。

WICIは、プライスウォーターハウスクーパースより、これまでの企業報告研究に関する資料およびリサーチについての利用許諾を得ています。

また、WICIでは、DVFA-Society of Investment Professionals(ドイツ)からもDVFAの資料の利用許諾およびDVFAの資料を基にした研究の許諾を得ています。

KPI 共同作業

The Enhanced Business Reporting Consortium(EBRC)とガートナー社は、財務結果を予測するためのKPIに関する研究の検証および有効性を立証するために、市場参加者と共同 で活動を行っています。詳細については業種別KPIプロジェクトをご参照ください。