Intangible assets continue to represent a significant portion of the overall Balance Sheet globally. Over 40% of capital in the US today is in the form of intangible assets, as assessed by our ISS EVA (Economic Value Added) methodology. The growth in intangibles has made valuing and evaluating companies more difficult, as disclosure and treatment of intangible assets varies globally. In our most resent ISS EVA & ISS ESG white paper we explore the relationship between intangibles and valuation as well as intangibles and ESG.

EVA stands for economic value added. EVA equals the return on capital, which is net