ANSI/LES ICBR Version 1.0-2022 Intellectual Capital in the Boardroom

Corporate board directors are accountable for safeguarding shareholder value, which now includes appropriate oversight of intellectual capital (IC) value enhancement and risk mitigation. The Licensing Executives Society (LES) has been accredited by the American National Standards Institute (ANSI) as a standards development organization, and this standard articulates the process for adequate board oversight of IC management to benefit the company and to help show that the board acted appropriately in managing IC. This Standard identifies the process steps and key principles for board directors to achieve those objectives in a non-proscriptive manner.

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