1. Resource theories

The theories applied to the intangible resources of the company and its network are based on the notions of :

• resources: tangible and intangible assets (skills and knowledge, patents, software, brands, goodwill, etc.) controlled by the organization; intangible assets represent between 10% and 90% of the company's value, depending on the business;

• skills: abilities (or know-how) to develop and mobilize these resources;

• knowledge: validated, transferable and actionable knowledge ;

• dynamic capabilities: individual and collective ability to create, communicate and negotiate.

These theories are rooted in biological, philosophical, economic, sociological and psychological currents of thought (table