Corporate sustainability, intangible assets and competitive advantage

Heeding the call for new sources of competitiveness, our 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. We show how 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, while ameliorating the quality and quantity of relationships between firms and their stakeholders.