The rapid and well‐known evolution – considered by many observers to be revolutionary – from industrial society to knowledge society, defined by the importance of knowledge creation processes, is showing the relevance of the social capital of organizations. This study seeks to contribute to the development of this new concept. First, presents the theoretical background of social capital. Second, based on an intellectual capital approach, tests the situation of social capital in some Spanish companies, with a reference to the international landscape. The findings of the research support the convenience of the development of an integral framework for the management of intangibles that create future benefits, considering the relations with several social agents. Concludes by proposing a model of intellectual capital that expressly includes social capital.

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