Corporate Sustainability, Intangible Assets Accumulation and Competitive Advantage Constraints

Abstract

The article bridges corporate sustainability (CS) and intangibles, deepening the mechanisms linking specific stakeholder-related CS policies and practices to intangible asset accumulation and competitive outcomes. The implementation of CS strategies, practices and processes strengthens company ability to identify, protect and give value to inimitable resources, stimulating the development of intangibles related to human capital, innovation and knowledge, culture and reputation.