Abstract
PurposeThe purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS).Design/methodology/approachThe theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted in light of the “action research” perspective. Data have been gathered by in‐depth interviews with managers and from group discussions.FindingsThe results demonstrate that is possible and also convenient to overlap the tasks to be done in the process of drawing up the ICS and the CSRS.Originality/valueThis paper is of interest to both scholars and professionals because it presents the results of an empirical study into the critical success factors for implementing the development of ICS and simultaneously of CSRS.
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