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。
- 欧州財務アナリスト協会 （European Federation of Financial Analysts Societies）
- 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 Global MoU
WICI Global MoU（和訳）
WICI Governance Group
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。
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 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 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 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.
Michel had joined Areopa Group International in 2004 and has specialized in Intellectual Capital Management & Accounting, before becoming the Co-CEO and International Business Develpment.
Michel has 18 years of experience in banking institutions, such as Gemeentekrediet & ABN-AMRO.
Michel has had assignments in several companies such as DHL, Belgian Post – Certipost , BNP Parisbas, Belfius Insurance and M-Team , where the common thread of these assignments were KPIs, Digitization – e-sign, Quality, Problem Solving & Customer Service.
Michel is the founding member of WICI Belgium.
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.
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.