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Awareness of your own intangible assets : A hypothesis of overlapping between ICS and CSRS processes

Paola Demartini (Department of Management and Law, University of Rome Tre, Rome, Italy)
Paola Paoloni (Faculty of Economy, University “N. Cusano”, Rome, Italy)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 19 July 2013

Abstract

Purpose

The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS).

Design/methodology/approach

The theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted in light of the “action research” perspective. Data have been gathered by in‐depth interviews with managers and from group discussions.

Findings

The results demonstrate that is possible and also convenient to overlap the tasks to be done in the process of drawing up the ICS and the CSRS.

Originality/value

This paper is of interest to both scholars and professionals because it presents the results of an empirical study into the critical success factors for implementing the development of ICS and simultaneously of CSRS.

Keywords

Citation

Demartini, P. and Paoloni, P. (2013), "Awareness of your own intangible assets : A hypothesis of overlapping between ICS and CSRS processes", Journal of Intellectual Capital, Vol. 14 No. 3, pp. 360-375. https://doi.org/10.1108/JIC-03-2013-0039

Publisher

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Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited