Intangible Assets and Nonfinancial Information

Matthew W. Ragas and Ron Culp
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Matthew W. Ragas: DePaul University
Ron Culp: DePaul University

Chapter Chapter 6 in Business Essentials for Strategic Communicators, 2014, pp 79-92 from Palgrave Macmillan

Abstract: Abstract Aseismic shift has occurred in recent decades regarding how organizations create value and achieve sustained competitive advantage (R. S. Kaplan & Norton, 2001, 2004a, 2004b, 2007; Low & Sies-field, 1998). Organizations increasingly outperform competitors through the strategic ownership, management, and growth of intangible assets, such as people; processes and systems; environmental, social, and governance policies; stakeholder relationships; reputations; patents; brand names; and other intellectual property, rather than through the ownership and management of industrial era physical assets like buildings, machinery, and property (DiPiazza et al., 2006; Lev, 2004, 2005, 2012b; Rassart & Miller, 2013).

Keywords: Corporate Social Responsibility; Corporate Governance; Intellectual Property; Intangible Asset; Corporate Reputation (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-38533-8_6

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DOI: 10.1057/9781137385338_6

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