Published Paper Details:

Intellectual Capital (IC) refers to the intangible assets--such as knowledge, skills, relationships, and organizational processes--that contribute significantly to a company's value and performance. Though not reflected in traditional financial statements, IC has emerged as a critical driver in today's knowledge-based economy. The study explores the concept, components, and importance of IC, with a focus on companies listed on the Bombay Stock Exchange (BSE). Based on secondary data, the study examines how these firms measure, report, and manage IC, which is broadly categorized into three components: Human Capital, Structural Capital, and Relational Capital. As globalization and technological advancements intensify market competition, intangible assets like IC have become essential for gaining a sustainable advantage. The research aims to understand existing models of IC measurement, evaluate the IC performance of selected BSE-listed companies, and rank them based on their IC scores. Highlighting the growing recognition of IC in Indian businesses, the study underscores the need for better frameworks to value and disclose these assets. This work contributes to enhancing awareness about the strategic importance of Intellectual Capital in business valuation and long-term competitiveness.