Intellectual capital valuation under the EU digital strategy

The research explores the priorities of the EU Digital Strategy related to the use of intellectual capital, assessing its value as a key resource for innovation, corporate value crea­tion, sustainable growth, and ensuring competi­tiveness. The hypothesis posits that the introduc­tion of European approaches to the assessment of intellectual capital, aligned with the objectives of the EU Digital Strategy, will en­han­ce the innovation potential, competitiveness, and economic resilience not only of EU member states but also of Ukraine by integrating these practices into digital transformation policies. The research methodology is based on sys­tematic analysis, synthesis, detailing, analo­gy, the hypothetical-deductive method, compa­rison, and observation. The research results demon­strate that intellectual capital is a multifaceted and debated concept, playing a crucial role in shaping enterprise value and serving as an important indicator of its perfor­mance. Howe­ver, its intangible nature, diverse characteristics, and manifestations complicate the processes of evaluation, accounting, repor­ting, analysis, and decision-making. The list of intellectual capital components has been expan­ded to include human, structural, relational, innovative, social, emotional, digital, customer, ecological capital, artificial intelligence capital, digital reputation capital, and intellectual property. The evaluation methodology should be flexible and adaptive, under the recognition characteristics of each component. Thus, key methods, such as market-based, cost-based, and income-based approaches, have been supple­mented with non-financial, integrative, and IT-based methods to ensure the accuracy and transparency of intellectual capital evaluation for more informed decision-making and sustainable growth in the digital economy. The novelty of intellectual capital evaluation in the context of the EU Digital Strategy is based on aspects such as the integration of digital indicators to assess intangible assets, the expansion of accounting for non-financial components (e.g., human and relational capital), and the use of modern technologies such as blockchain and big data for asset identification and validation. Alignment with the goals of the EU Digital Compass 2030 and the integration of intellectual capital eva­lua­tion and disclosure into ESG reporting are the key to adapt Ukraine to European digital transformation standards, thereby accelerating EU integration and enhancing competitiveness