Intangible resources of the company and sustainable development

Ressources immatérielles de l’entreprise et développement durable

Renaud Du Tertre
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Renaud Du Tertre: SU - Sorbonne Université

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Abstract: A company's intangible resources constitute a powerful lever that enables it to commit to sustainable development under two conditions. Firstly, it is necessary to "translate" the sustainable development objectives into operational terms through the adoption of the CSR approach. Secondly, it is necessary to integrate the planned development of intangible resources into the company's business management tools, which are designed in terms of processes. These conditions presuppose the existence of an intangible resource evaluation framework, the characteristics of which the article examines at the institutional and operational levels.

Keywords: intangible capital; non- financial information; sustainable development; CSR; corporate governance; capital immatériel; Information extra-financière; Développement durable; Responsabilité sociale des entreprises RSE; Gouvernance d’entreprise (search for similar items in EconPapers)
Date: 2021-08-25
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Published in Entreprise & société, 2021, Entreprise & Société 2021 – 1, n° 9, 2021 – 1 (n° 9), pp.177-214. ⟨10.48611/isbn.978-2-406-12203-6.p.0177⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03326308

DOI: 10.48611/isbn.978-2-406-12203-6.p.0177

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