Usefulness of the Information on Intangible Assets Derived From Corporate Social Responsibility

In this paper, we analyse the usefulness of information on Corporate Social Responsibility (CSR) to companies. The relationship between intangibility and CSR is also of interest to our study because it is clear that high-level CSR performance results produce intangible assets for organizations. All of this leads to the justification of the need for a strategic framework for the management of CSR information that will supplement the existing literature on CSR transparency and link social disclosure with an improvement in business reputation, which currently is a key asset.