The intangible resources management (IRM) is a key area within organizations, not only in terms of theory, but also in practice. However, reality shows that organizations face unexpected challenges in developing and implementing strategies and processes of intangible resources management. This article seeks to contribute to the improvement of IRM at the organization level by building a model that describes the process followed by organizations seeking to implement an intangible resources management system. Our study emphasizes the need of three phases: the identification of critical intangible resources for creating value; the measurement of these resources through a set of indicators and, finally, the monitoring of the resources and intangible activities. However, the management, monitoring and reporting on intangible resources is very idiosyncratic and unique for each organization; there is not a universal recipe, each organization should develop its own process.

The purpose of this research study is to examine and explain whether there is a positive or negative linear relationship between sustainability reporting, inadequate management of economic, social, and governance (ESG) factors, and corporate performance and sustainable growth. The financial and market performances of companies are both analyzed in this study. Sustainable growth at the company level is introduced as a dimension that depends on sustainability reporting and the management of ESG factors. In order to achieve the main objective of the paper, the methodology here focuses on the construction of multifactorial linear regressions, in which the dependent variables are measurements of financial and market performance and assess corporate sustainable growth. The independent variables of these regressions are the sustainability metrics and the control variables included in the models. Most of the existing literature focuses on the causality between sustainability performance and financial performance. While most impact studies on financial performance are restricted to sustainability performance, this study refers to the degree of risk associated with the inadequate management of economic, social, and governance factors. This work examines the effects of ESG risk management, not only on performance, but also on corporate sustainable growth. It is one of the few studies that addresses the problem of the involvement of companies in controversial events and the way in which such events impact the sustainability and sustainable growth of the company.

This study provides a specific theoretical–applicative approach, of economic content, containing information and reference data in a logical and relational structure centered on aspects deemed suitable for enhancing the digital performance of the current supply chain management. The objective of the study is to correlate as closely as possible the theoretical scientific content with the practical side, with an emphasis on modernity. This objective led to the scientific interpretation, from a methodological perspective, of a relevant approach that proposes the analysis of several mathematical relationships and a case study that justifies the significance of the essential characteristics in ensuring the viability and resilience of the digitally consolidated Supply Chain Management. The work is particularly of interest and utility to entrepreneurs and managers involved in the construction and effective administration of (already digital) supply chain management, which is undergoing continual digital transformation and consolidation. In addition, this research will enhance the number of specialized sources that may be used for future research in this topic’s area of interest.

This study argues that the context in which an organization adopts the principles of corporate sustainability and is guided by a culture of sustainability will determine the development of the components of corporate intangible resources. However, in trying to evaluate the impact of adopting the principles of corporate sustainability on the development of the intangible resources held by a company, we encountered a major problem, namely that there is no consistent and internationally accepted methodology for assessing such resources, despite theorists’ and practitioners’ efforts to develop intangible measurement techniques. The main research objective of this article is to propose the creation of a simplified model for the assessment of intangible resources, which depends only on publicly available information for each of the components of the model. This model can therefore contribute to the practical implementation of intangible resource management by offering an autonomous and objective instrument that uses only publicly available information, thus facilitating comparisons between organizations.