On January 8, 2026, KPMG Consulting announced that it had supported KDDI in formulating its intellectual property (IP) and intangible asset strategy. This initiative merits attention not merely as an enhancement of IP management, but as a symbolic indication that the very way corporate value is perceived is undergoing a fundamental shift.
Under its “KDDI VISION 2030,” KDDI positions sustainability management at the core of its medium-term management strategy. What is particularly important here is that sustainability is not treated as a set of ideals or philanthropic activities, but as something inseparable from business strategy and the strengthening of the management foundation. Initiatives related to ESG are likewise embedded as management decisions that ultimately enhance both financial and non-financial value simultaneously.
One especially noteworthy aspect of this engagement is the redefinition of IP and intangible assets—such as patents, know-how, and brand value—in alignment with the business models of each individual business segment. Traditionally, intellectual property has often been regarded as an asset to be protected or as a cost to be managed. In contrast, KPMG evaluated individual assets from the perspectives of their contribution to profitability and inter-business synergies, and visualized them as a portfolio. This clearly demonstrates a proactive stance toward leveraging IP and intangible assets as strategic management resources.
Equally important is the fact that, starting from this portfolio, hypotheses were formulated and tested regarding how each business model could be strengthened. The approach of circulating core IP and intangible assets and constructing a narrative of sustainable value creation from them indicates a focus on establishing medium- to long-term competitive advantage, rather than pursuing short-term results.
This initiative offers valuable insights not only for telecommunications operators, but also for companies in general that are becoming increasingly diversified and are operating in rapidly changing business environments. While intangible assets are often insufficiently reflected on balance sheets, they represent a critical source of future value. Whether a company can strategically organize these assets and articulate them in connection with business growth and ESG considerations will likely have a significant impact on corporate valuation going forward.
KPMG Consulting’s commitment to “support that leverages expertise and networks” holds meaning beyond that of a conventional external advisor for companies facing such management challenges. The KDDI case may well continue to be referenced as a model example of how Japanese companies can place IP and intangible assets at the heart of management while simultaneously achieving sustainability and growth.