CERTIFICATION MODEL

Through an evaluation from the competitive strategy document to management system documents from the competences mapping document to company financial statements, from the Intellectual Capital report to the company information system analysis document, an audit is carried out to see whether and in what way the organisation has taken the sources of Intellectual Capital into account.
At the end of the analysis the auditor drafts a detailed report which, as minimum, contains:

• considerations in regard to each indicator and an attribution of relative importance with reference to competitive strategy and the overall organisation situation;
• comments regarding the implementation of measurable indicators where the Intellectual Capital report is not consistent with competitive strategy and/or does not make it possible to verify the demonstrability, rationality and reliability of the data presented;
• comments regarding the conformity of the report with the guidelines and monitoring data used;
• comments regarding any certification issue I.C.C. s.r.l.'s policy makes it obligatory to keep the certification document and evaluation report together, with the same being made public by the organisation.

Certification refers to a speific individual report on Intellectual Capital and therefore as annual validity.