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Business Brief: Intangibles and CSR

Intangibles such as reputation, trust, and capacity to innovate—all widely recognized as fundamental to strong financial performance—are at the same time integral to the CSR agenda. Astute management of global supply chains, visionary environmental products and services, and proactive risk management through anti-corruption and HIV/AIDS initiatives are the kinds of practices associated with both CSR and quality of management. For the investment community, any determinant of quality of management is viewed as key to the overall assessment of company competitive prospects. This brief is an opening exploration of the intangibles-CSR relationship and provides a framework for understanding this relationship.