Resource
Intangibles and CSR
Understanding how value is created through assets like knowledge, expertise, and operating systems — the “intangibles” — is integral to understanding how long-term wealth can be created and enhanced through strong CSR (corporate social responsibility) performance. Published in April 2006, this business brief explores the multifaceted link between a company’s “intangible assets” and CSR. The brief provides a framework for better understanding the business case for CSR.