Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges. In like manner, the role and relevance of intangible assets have managed to produce an irreversible change in today’s world which also seriously affected the general traits of our economic systems, leading to a phenomenon known by specialists as the “revolution of intangibles”. Over the last decades, the controversies regarding the recognition and measurement of intellectual capital (IC) have led, on the one hand, to the development of possible solutions and systems for calculating and disclosing the performance generated or stimulated by various components of IC, but, on the other hand, they have also been the main premise that favored the use of intangible assets, in general, and intellectual property (IP), in particular, the transfer of results and the reduction of the tax base by transferring income to tax havens or jurisdictions that do not tax these categories of assets. Against these aggressive methods of fiscal planning, the countries reacted unitarily and coordinated through the BEPS (Base Erosion and Profit Shifting Project) plan. Based on the country’s profile as well as on the results of the annual evaluations published by the OECD (Organisation for Economic Co-operation and Development), our study verifies whether there are premises for IP use for income transfer into favorable jurisdictions and whether the measures and solutions proposed by Action 5 of the BEPS end disputes over the recognition and evaluation of IC. In addition, our work presents a novel methodological framework for sustainability assessment, which focuses on establishing important connections between the recognition and measurement of intellectual capital, the role of sustainability assessment tools, and the implications of corporate social responsibility, since, these days, the real “values” associated with a country or business profile may be found in the intangible assets they possess.

中文翻译：

---

可持续性评估：OECD/G20 BEPS（税基侵蚀和利润转移项目）包容性框架是否结束了对智力资本的认可和衡量的争议？

如今，可持续性评估程序、可持续性评估指标和可持续性评估模型被专家视为强大的决策支持工具，能够通过解决主要的经济、金融、社会和环境挑战来促进全球可持续发展。同样，无形资产的作用和相关性已经成功地在当今世界产生了不可逆转的变化，这也严重影响了我们经济体系的总体特征，导致了被专家称为“无形资产革命”的现象。在过去的几十年里，一方面，关于智力资本 (IC) 的认可和衡量的争议导致了 开发可能的解决方案和系统来计算和披露由 IC 的各种组件产生或激发的性能，但另一方面，它们也是有利于使用无形资产的主要前提，一般来说，和智力财产（IP），特别是通过将收入转移到不对这些类别的资产征税的避税天堂或司法管辖区来转移结果和减少税基。针对这些激进的财政规划方法，各国通过 BEPS（税基侵蚀和利润转移项目）计划统一反应并进行协调。根据该国的概况以及经合组织（经济合作与发展组织）公布的年度评估结果，我们的研究验证了是否存在将知识产权用于收入转移到有利司法管辖区的前提，以及 BEPS 行动 5 提出的措施和解决方案是否结束了对 IC 的承认和评估的争议。此外，我们的工作提出了一种新的可持续性评估方法框架，重点是在智力资本的识别和衡量、可持续性评估工具的作用以及企业社会责任的影响之间建立重要联系，因为如今，与国家或企业概况相关的真正“价值”可以在其拥有的无形资产中找到。