Purpose: The paper studies the way in which a small-medium size enterprise (SME) in Campania (Italy) creates sustainability into its corporate strategy, the practices it puts in place and how its CS strategies reflect on accumulating and enhancing intangible assets. Methodology/Research limitations: A qualitative case study methodology is used. The use of a single case study, as always, limits the generalizing of these findings. Findings: Entrepreneurs‟ ethical beliefs and value systems play a fundamental role in shaping sustainable corporate strategy. Furthermore, the type of competitive strategy selected based on innovation, quality and responsibility emerges both in terms of well defined management procedures and supply network system as a whole in order to involve partners in the process of sustainable innovation. In this context, such value creation is extended to the sustainability of the intellectual capital. Research Implications: The link between the creation of sustainable value and intangible assets is analyzed in depth with reference to SMEs. Practical Implications: Entrepreneurs and managers can benefit from the study in order to build a network organization capable of achieving effective and sustainable development. Originality/value: The proposed process of creation of sustainable value based on sharing and the co-creation of knowledge emerges fully in the case study analyzed. The study pivots on the issues of innovation and eco-sustainability in a context of drivers for CS and business ethics
