Table 3 Main elements emerging through... | Emerald Publishing

Table 3

Main elements emerging through the three integrations made to the International <IR> Framework

Empirical activity area	→	Monetary proxy derived from stakeholder documentation	→	Main external IC outcome	→	Connected capitals and disclosure caveat
Selection of intangible technologies by the Foundation for client companies	→	Value of intangible assets recorded in the financial statements of acquiring companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, where relevant, natural capital. The proxy excludes later commercial performance and wider spillovers
Identification of technology firms or innovative start-ups for acquisition or investment by client companies	→	Value of corporate elements, including goodwill, recorded in the financial statements of acquiring companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, in selected cases, natural capital. The proxy does not measure post–deal synergies or the entire value of the target
Support for the creation of innovative firms, start-ups or academic spin-offs	→	Value of equity in the financial statements of newly established companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, where applicable, natural capital. The proxy excludes future growth, survival effects and ecosystem multipliers

Empirical activity area	→	Monetary proxy derived from stakeholder documentation	→	Main external IC outcome	→	Connected capitals and disclosure caveat
Selection of intangible technologies by the Foundation for client companies	→	Value of intangible assets recorded in the financial statements of acquiring companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, where relevant, natural capital. The proxy excludes later commercial performance and wider spillovers
Identification of technology firms or innovative start-ups for acquisition or investment by client companies	→	Value of corporate elements, including goodwill, recorded in the financial statements of acquiring companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, in selected cases, natural capital. The proxy does not measure post–deal synergies or the entire value of the target
Support for the creation of innovative firms, start-ups or academic spin-offs	→	Value of equity in the financial statements of newly established companies	→	Positive external outcome for intellectual capital	→	Connected to human capital, social and relationship capital and, where applicable, natural capital. The proxy excludes future growth, survival effects and ecosystem multipliers