
This whitepaper proposes the Brand Capital Index (BCI), an open methodology that extends brand valuation from a single financial dimension to a three-dimensional time-series indicator. The BCI formula is: BCI = α·FBV + β·SCV + γ·AIV, where α + β + γ = 1 and BCI ∈ [0,100]. The three components are: FBV (Financial Brand Value) — brand contribution to corporate earnings, calculated using the ISO 10668:2010 income approach. SCV (Sustainability Compliance Value) — regulatory-risk-adjusted value integrating ISSB S1/S2, TNFD, EU CSRD, and Taiwan FSC phased ESG disclosure rules. AIV (AI Visibility Value) — brand citation rate and position score across ChatGPT, Gemini, Perplexity, and Claude. BCI addresses two structural blind spots of legacy valuation: (1) mandatory sustainability regulation has become a market-access determinant, and (2) generative AI platforms have become a primary brand-discovery channel (>30% consumer penetration as of 2025). Preliminary validation on 30 Taiwan-listed companies shows BCI explains 15–20% more subsequent revenue variation than single-dimension FBV alone, and detects brand capital impairment signals 1–2 quarters earlier. The methodology is published under CC BY-NC-SA 4.0, is designed to be globally applicable and regulation-neutral, and ships with a governance scaffold (weight calibration, audit trail, version control).
ESG, Brand Capital Index, Generative AI, Brand Valuation, Sustainability Compliance, ISO 10668
ESG, Brand Capital Index, Generative AI, Brand Valuation, Sustainability Compliance, ISO 10668
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
