What is Strategic Performance Management

The aim of this chapter is to advance the understanding of how social entrepreneurs analyze and apply intellectual capital and corporate social responsibility within their companies. From the extensive literature review, the broad definitions of intellectual capital, and corporate social responsibility, the measurement models and the management of intellectual capital and the development process of corporate social responsibility were identified. Modern, socio-economic, philanthropic, and classical views were taken into consideration to explain corporate social responsibility in detail. In order to develop holistic understanding, the relationship between intellectual capital and corporate social responsibility on the basis of entrepreneur were analyzed. The understanding of the intellectual capital and corporate social responsibility in companies were shown by theoretical framework of resource-based view, dynamic capabilities, stakeholder theory, and legitimacy theory.