Intangible resources of the company and sustainable development

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.