Skip to main content

Intangible Assets and Sustainable Development

  • Reference work entry
  • First Online:
  • 36 Accesses

Synonyms

Nonphysical assets and sustainability

Definition

According to the World Commission on Environment and Development (1987), “sustainable development” means “development that meets the needs of the present without compromising the ability of future generations to meet their own needs” (World Commission on Environment and Development 1987). The definition makes an important assumption that humans are the subjects. In other words, the needs of the present human generation are met without compromising the future human generations’ needs. In short, sustainable development integrates the economic, social, and environmental objectives of society, in order to make human being better off without taking off the resources the people need in the future.

The definition in the previous paragraph has two dimensions: the idea of making life better (development) and sustainable (maintain). Bell and Morse (2003) said sustainable development is all about an improvement in the human condition.

Introduction...

This is a preview of subscription content, log in via an institution.

Buying options

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   849.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD   549.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

References

  • Bell S, Morse S (2003) Measuring sustainability. Earthscan, London

    Google Scholar 

  • Blowfield M, Murry A (2014) Corporate responsibility. Oxford University Press, Oxford

    Google Scholar 

  • Borghest S, Vercelli A (2008) Global sustainability. Palgrave Macmillan, New York

    Book  Google Scholar 

  • Bratianu C (2011) A new perspective of the intellectual capital dynamics in organizations. In: Vallejo B, Rodriguez A, Arregui G (eds) Identifying, measuring and valuing knowledge-based intangible assets. Business Science Reference, New York, pp 1–21

    Google Scholar 

  • Ceballos D, Quesada A, Ramirez D (2011) Financial risks and intangibles. In: Vallejo B, Rodriguez A, Arregui G (eds) Identifying, measuring and valuing knowledge-based intangible assets. Business Science Reference, New York, pp 294–308

    Chapter  Google Scholar 

  • Cohen J (2005) Intangible assets. Wiley, Hoboken

    Google Scholar 

  • Daly HE (1977) Steady-state economics. Freeman, San Francisco

    Google Scholar 

  • Durst S (2011) Intangible assets and company succession. In: Vallejo B, Rodriguez A, Arregui G (eds) Identifying, measuring and valuing knowledge-based intangible assets. Business Science Reference, New York, pp 64–85

    Chapter  Google Scholar 

  • Gu F, Lev B (2011) Intangible assets: measurement, drivers, and usefulness. In: Schiuma G (ed) Managing knowledge assets and business value creation in organizations: measures and dynamics. IGI Global, Hershey

    Google Scholar 

  • Hands J (2003) The increasing returns-to-scale of intangibles. In: Hand J, Lev B (eds) Intangibles assets. Oxford University Press, Oxford, pp 303–334

    Google Scholar 

  • Hong Kong Institute of Certified Public Accountants (2018) Intangible assets. Hong Kong Accounting Standard, Hong Kong. p 38

    Google Scholar 

  • International Valuation Standards Council (2006) Valuation of intangible assets. Guidance Note No. 4, section 3.15

    Google Scholar 

  • Johnson G, Whittington R, Scholes K (2011) Exploring strategy, 11th edn. Pearson, Harlow

    Google Scholar 

  • Kaplan R, Norton D (2004) Strategy maps. Harvard Business School Press, Boston

    Google Scholar 

  • Keeley M (1988) A social contract theory of organizations. University of Notre Dame Press, Notre Dame

    Google Scholar 

  • Mard M, Hitchner J, Hyden S (2011) Valuation for financial reporting, 3rd edn. Wiley, New York

    Google Scholar 

  • Martin D, Schouten J (2012) Sustainable marketing. Prentice Hall, Upper Saddle River

    Google Scholar 

  • Moberly M (2014) Safeguarding intangible assets. Elsevier, Amsterdam

    Google Scholar 

  • National Research Council (2009) Intangible assets. The National Academies Press, Washington, DC

    Google Scholar 

  • Organization for Economic Co-operation and Development (2001) Strategies for sustainable development: guidance for development co-operation. OECD Publishing, Paris

    Google Scholar 

  • Roos G, Pike S, Fernstrom L (2005) Managing intellectual capital in practice. Elsevier, Amsterdam

    Google Scholar 

  • Rousseau J (1762/1973) The social contract and other discourses (trans: Cole H). Dutton & Co., New York

    Google Scholar 

  • Schein E (1992) Organizational culture and leadership, 2nd edn. Jossey-Bass, San Francisco

    Google Scholar 

  • Stewart T (1999) Intellectual capital. The new wealth of organization. Nicholas Brealey, London

    Google Scholar 

  • The International Accounting Standards Board (IASC) (2004) International Accounting Standard 38 Intangible Assets

    Google Scholar 

  • The International Accounting Standards Board (IASC) (2014) International Accounting Standard 38 Intangible Assets

    Google Scholar 

  • World Commission on Environment and Development (1987) Our common future. Oxford University Press, Oxford

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Tai Ming Wut .

Editor information

Editors and Affiliations

Section Editor information

Rights and permissions

Reprints and permissions

Copyright information

© 2019 Springer Nature Switzerland AG

About this entry

Check for updates. Verify currency and authenticity via CrossMark

Cite this entry

Wut, T.M. (2019). Intangible Assets and Sustainable Development. In: Leal Filho, W. (eds) Encyclopedia of Sustainability in Higher Education. Springer, Cham. https://doi.org/10.1007/978-3-030-11352-0_319

Download citation

Publish with us

Policies and ethics