In the knowledge economy, corporate reputation is relevant in increasing financial and extra-financial performance of contemporary companies. Although corporate reputation represents a significant dimension of relational capital, included in the intellectual capital, its characteristics are not easy to measure in assessing company performance over the time. In this direction, the paper aims to analyze the corporate reputation as influential intangible asset of contemporary company to define its evaluation by completing the company performance measurement system. This paper uses an updated conceptualization of corporate reputation literature which focuses on the need to integrate and complete the value of company performance. Performing a literature review on corporate reputation allows us to build an adequate framework for a new, integrated and innovative way to evaluate this intangible asset in the future scientific contribution. So, the research aims to create an integrated literature framework on corporate reputation, including studies on the evaluation of corporate reputation as strategic asset, its relevance in the definition of company performance, its impact on stakeholders’ behavior.
Keywords: Corporate Reputation, Intangible Asset, Performance, Performance Measurement, Relational Capital.