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

被引：0

作者：

Castilla-Polo, Francisca ^{[1
]}

del Consuelo Ruiz-Rodriguez, Mara ^{[1
]}

机构：

[1] Univ Jaen, Jaen, Spain

来源：

PROCEEDINGS OF THE 9TH EUROPEAN CONFERENCE ON INTELLECTUAL CAPITAL (ECIC 2017) | 2017年

关键词：

strategy; transparency; utility; Corporate Social Responsibility; intangibles; SUSTAINABILITY; PERFORMANCE; REPUTATION;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：51 / 57

页数：7

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