National
Statistical Agency - ISTAT
Consiglio
Nazionale delle Ricerche (CNR) - Istituto di
Studi sulla Ricerca e Documentazione Scientifica
(ISRDS)
Academics
Consulting
companies and other organisations |
Italy appears to be in the same
situation as Germany. Investments in Knowledge are said to be a top priority but
there is no specific awareness nor specific policy and agenda concerning
intangible assets disclosure.
According to Stefano Zambon
from the University of Padua and Ferrara (see below), "despite
some innovative efforts (such as the "social budget"), the emerging
general picture is that of a context which is still distant from implementing
intellectual capital or human resources valuation processes, but which also
shows a quite wide and spontaneous interest in evolving "from ingredients
to cake"."
Therefore, specific resources
on intangible assets are scarce, especially concerning public policies.

1.
National Statistical Agency - ISTAT
The National Statistical
Agency - ISTAT (Istituto Nazionale di Statistica) is involved in work
related to statistics of the information society and technological innovation.
Several activities are on-going:
- ISTAT has implemented the SIENA GROUP
OF SOCIAL STATISTICIANS whose objective is to create an
international network of social statisticians possessing a wide
professional vision and the cross-cutting skills necessary to
focus on social indicators, social accounting, revisions in
concepts and classifications and an analysis of the linkages and
frameworks for integrating social, economic and demographic data
for purposes of policy formulation and analysis. Created in
October 1993 on the Voorburg Group model, it is an informal
group of experts, primarily from National Statistic Institutes,
but also from governmental agencies and academia, whose
participation is voluntary;
- In November 2000, ISTAT will organise
the 5th
national conference of Statistics dedicated to Innovazione
tecnologica e informazione statistica - Technological Innovation
and Statistical Information. This conference will also host the Statistical
Information Exhibition, where organisations belonging to
Italy's National Statistical System (SISTAN) and institutes of
statistics from other countries will present their achievements
on new sources and indicators representative of a society
undergoing a rapid and general evolution;
- Finally, ISTAT and the National
Research Council are involved in project aimed at the valuation
of intangible investments at a macro economic level, such as the
Strategic project "Misure e parametri per la politica
economica e sociale", including the valuation of human
capital.

2.
Consiglio Nazionale delle Ricerche (CNR) - Istituto di Studi sulla Ricerca e
Documentazione Scientifica (ISRDS)
The Institute for Studies on
Scientific Research and Documentation of the National Research Council carries
out research and training in the fields of research policy and scientific
information policy.
As research director, Giorgio
Sirilli, economist and statistician, works on intangible related topics, in
particular on science and technology policy, economics of technical change,
science and technology indicators, management of innovation, evaluation of
research and development, innovation in the public administration. Giorgio
Sirilli is also delegate to committees dealing with science and technology
issues in the Organisation for Economic Co-operation and Development (OECD) and
the European union. He chairs the OECD Group of National Experts on Science and
Technology Indicators (NESTI) which is in charge of the development of
methodologies and statistical tools for the collection of data and analysis of
indicators. He has published several books and articles dealing with science and
technology indicators, old and new paradigms in the measurement of R&D and
measuring Innovation in Europe and Italy.
3.
Academics
Among academics, several
research groups have been identified:
- Politecnico
di Milano
:
Vittorio Chiesa work's perspective on intangibles is the evaluation of a
firm's intangible assets especially those related to technology (vittorio.chiesa@polimi.it)
.The scientific activity of Stefano Paleari is mainly in the fields of
Financial Economics and Corporate Finance and Accounting (stefano.paleari@polimi.it).
He is participating to an "intangible project" entitled "Progetto
Valutazione Titoli High Tech". Among other experts involved in this
project, we can cite Francesco Brioschi and Giancarlo Giudici.
- IEAIC
"Istituto di Economia delle Aziende Industriali e
Commerciali" of the Boconi University
carries out several researches on Intangible assets. An Intangible
Project is on-going ("Progetto Intangibles"). Among experts,
we can cite Luigi Guatri, Gualtiero Brugger, Salvatore Vicari (). In
particular, Luigi Guatri haw written several papers on the value of
intangibles in the measure of firms performance.
- Stefano Zambon
(zambon@economia.unife.it)
is professor of Business Economy (Economia Aziendale) at the University
of Ferrara. Specialised in intangible assets issues, he has written
several publications and papers on the strategic value of knowledge and
intellectual capital and participates regularly to national and
international conferences.

4.
Consulting companies and other organisations
Some auditing and consulting
companies are dealing with these issues, in particular KPMG S.p.a Italia,
Arthur Andersen MBA srl, Neutra S.p.A, nova.innovazione
nel management and Summit-TMI. In particular, Summit-TMI
is a consulting company partner of the Scandinavian company TMI, specialised in
education and training consultancy. It has organised in March 2000 a conference
on the value of intangible assets with Stefano Zambon among speakers (Il valore
degli Intangible Asset). Summit general manager Franco D'Egidio (Amministratore
Delegato) has written a book on intangible assets measurement entitled "La
vitalità d’impresa. Misurare l’intangibile per cavalcare l’onda del
cambiamento".
Finally, several major Italian
companies are involved in intangible valuations. We can cite CSELT,
Centro Studi e Laboratori Telecommunicazioni spa which is the Telecom Italia
Group's Company for study, research, experimentation and qualification in the
field of telecommunications and information technology. In May 1998, it has
started an internal project called "Intellectual capital" aimed at
measuring the intellectual capital of CSELT and increase the value and the
profit of the Centre. The project was conducted by a working group.
Italy also counts a series of
networks and organisations interested in the issue of "social audit"
or "social balance and accounting":
- SEAN : Social and Ethical, Auditing
and Accounting Network.
Based
in Milan, the SEAN network ("Social & Ethical Auditing &
Accounting Network") is a coalition of auditing (KPMG) and
communication (Strategia d’Immagine) competences working to develop
methodologies to measure, assess and communicate business performance in
stakeholder relations.
- Linked to the SEAN network, the "Istituto
Europeo per il Bilancio Sociale" (European Institute
for Social Report ) is chaired by the the same president,
Roberto Marziantonio,
- A web site "Bilancio
Sociale" has been implemented on Social Audit
issues. This web site is the Italian part of an international
web site dedicated to social reporting Social
Audit in the world.
- BVE
- European Virtual Bank
has
implemented an "International Institute for Interchange on
Ciphermatics and Virtual Issues" brings together and proposes
elements of research at international level, produced both by
researchers and operators of several business fields. Its last
publication "Telebank" was dedicated to intellectual capital
:" Il Capitale Intellettuale: Come elaborare, come organizzare,
come comunicare nell’era dell’e-business".
