Intellectual Property as Enterprise Value: How Leading Companies Translate Innovation into Measurable Strategic Assets

In the innovation-driven economy, intellectual property has shifted from a legal asset to a core driver of enterprise value, yet a persistent gap remains between R&D investment and external valuation. This research analyzes IP disclosure practices across 250 global and Japanese firms, introducing a dual framework of Revenue Stream Indicators (RSIs), which quantify current financial impact, and Strategic Opportunity Indicators (SOIs), which signal future strategic potential. We reveal a geographic divergence: global firms emphasize RSIs to answer "What is our IP worth today?", while Japanese firms focus on SOIs to illustrate "Where will our IP take us tomorrow?". By demonstrating how these indicators feed directly into formal valuation models and highlighting the role of AI and third-party verification, this study provides a clear pathway for companies to transform IP from an intangible cost into a transparent, measurable strategic asset.

1. Literature Survey