Corporate Sustainability and Intangible Resources Binomial: New Proposal on Intangible Resources Recognition and Evaluation

This study argues that the context in which an organization adopts the principles of corporate sustainability and is guided by a culture of sustainability will determine the development of the components of corporate intangible resources. However, in trying to evaluate the impact of adopting the principles of corporate sustainability on the development of the intangible resources held by a company, we encountered a major problem, namely that there is no consistent and internationally accepted methodology for assessing such resources, despite theorists’ and practitioners’ efforts to develop intangible measurement techniques. The main research objective of this article is to propose the creation of a simplified model for the assessment of intangible resources, which depends only on publicly available information for each of the components of the model. This model can therefore contribute to the practical implementation of intangible resource management by offering an autonomous and objective instrument that uses only publicly available information, thus facilitating comparisons between organizations.