La responsabilità sociale e il valore del patrimonio intellettuale. Un approccio integrato

In the actual competitive contest, an asset value is less and less tied to its material tangible and depends, however, from the intangible characteristics that it can incorporate. Having said that, the emerging importance of the intangible assets has placed, in recent years, the issue of intellectual property in the center of important debates economics and business. This paper aims to investigate the parallelism between intellectual capital and corporate social responsibility, in the assumption that between the two variables exists a positive correlation. The study is set on a quantitative methodology on a sample of small and medium enterprises (about 150) operating in the province of Frosinone. At the end of the contribution will proceed to a brief commentary of the results of empirical research work and highlighting any limitations on the possible opportunities for exploration.