The impact of intellectual capital on total value creation

Companies are facing an unprecedented health crisis that requires them to reinvent themselves and be imaginative. Given the critical role that both intellectual capital and performance measurement tools play in achieving strategic objectives and creating value, the introduction of dynamic indicators has prompted management science researchers to develop internal reporting tools. Specific lessons should be drawn from the current situation on the role of the social controller, rather a manager of socio-economic performance and total value creation. The measurement of intellectual capital is essential to quantify in a more reliable way the "hidden value" of the company while analysing and evaluating all resources, hence the following questions can be asked: How does intellectual capital through its human components contribute to the creation of total value for companies? How can social auditing help to overcome this new kind of crisis and accompany the change in companies?