أهمية تقييم رأس المال غير المادي في قياس أداء وظيفة التنمية المستدامة في المؤسسات الاقتصادية : حالة نموذج Thesaurus Bercy

الملخص EN

In this paper, we try to highlight the importance of the assessment of intangible capital in measuring the performance of the function of sustainable development of economic institutions, based on the method of Thesaurus Bercy.

The study concluded that the possibility of highlighting this importance is possible in light of the indirect relationship that combines sustainable development with intangible capital through social and environmental responsibility.

This is based on the method of assessing the capital according to the method of Thesaurus Bercy, which gives a financial assessment and measurement of quality Parties with interests from customers and shareholders, suppliers, ocean and human capital Any strategic management evaluation of stakeholders through the assessment of intangible capital and thus measuring the performance of the function of sustainable development in economic institutions.