This paper mobilizes two interrelated lines of research, namely strategic CSR and approaches to capital based on intangible resources, and consequently reveals important managerial implications. It contributes to the strategic literature on CSR by empirically addressing the interactions between CSR practices and the components of intangible capital at work in companies. It improves knowledge of the various CSR practices deployed by companies and in the economy in general.
In addition, this paper addresses the issue of corporate social and environmental responsibility in the context of an economic recession, followed by several environmental and societal accidents and disasters. Indeed, this discourse examination questions CSR practices as a strategic necessity in the specific context described above.
This research contributes in an exploratory manner to the enrichment of knowledge on the relative importance of the various components of intangible capital in the economy and in companies in particular. It fills a gap in the academic literature regarding intangible companies, and particularly in mutual societies and innovative companies.
This research provides a better understanding of the strategic issues linked to intangible assets and the management problem in a post-industrial context and contributes to the extension of the theoretical framework of the Resource Based View (RBV) in various aspects.
Thus, through a review of the theoretical literature on CSR and intangible capital followed by a description of the research methodology used to analyze the stakeholder interviews, the results and a discussion can be presented.

CSR intangible capital Extra-financial communication corporate discourse analysis