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Sustainable Intellectual Capital: The Inference of Corporate Social Responsibility within Intellectual Capital
Abstract
This chapter introduces and defines the concept of sustainable intellectual capital and proposes an assessment model designed on the base of the key performance indicators required by the Global Reporting Initiative (GRI). The research results presented in this paragraph are debated in relation to companies’ practice. They refer to possible ways of including the information on Intellectual Capital (IC) and Corporate Social Responsibility (CSR) reporting requirements within their corporate strategy. The conclusions enhance the need for companies to be ready to support the integration of information on intellectual capital and corporate social responsibility in the transfer of knowledge in order to develop competitive advantage in the market. This research can contribute in many different ways, such as the extensive development of literatures and studies on relationships between corporate social responsibility and intellectual capital, the development of the new concept: the sustainable intellectual capital, or the projection of corporate strategy. The findings can enlighten organizations that intellectual capital can be an important asset, which is beneficial in conducting corporate social responsibility.
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