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

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 our research is Interpretivism. In particular, this study is conducted in light of “action research” (Jonsson-Lukka, 2006; Suomala, 2009; Dumay, 2010) 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. Original 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.