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 building the IC statement (ICS) and the Corporate Social Responsibility Statement (CSRS). Design/methodology/approach: The theoretical paradigm underlying our research is the interpretivist model. This study is conducted in the light of the “action research” (Jonsson-lukka, 2006; Sumala, 2009; Dumay, 2010) perspective. Data have been gathered by in-depth interviews with managers and with group discussions. Original Value: This paper can be 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 Practical Implications: The results demonstrate that is possible and also convenient overlapping the work to do in the process to build the IC statement (ICS) and the Corporate Social Responsibility Statement (CSRS).