The intangible assets evaluation in the social responsibility ambit

The intangible assets of a firm are exposed, constituted by an immaterial asset as the intellectual capital, composed by elements classified in relational, human and organizational capital. The intangible asset is integrant part of the Corporate Social Responsibility, the model of which is indicated in the OCSE’S Lines-Guide. The relation between OCSE’S Lines-Guide and intangible asset is cleared in three applicative fields: the information publication, the industrial relations, the Science and Technology. Are exposed the sustainability target and the necessity of the accounting, and the methods for the economical evaluation of the intangible asset.