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Public sector entities are clearly catalysts, generators and managers of intangibles. However, they appear to be unaware so far of the possibility to prepare and use intangibles statements, but they often include information on the intangibles they produce and are concerned with in other forms of reporting they publish (e.g. social, environmental, sustainability reports). Accordingly, the first aim of the paper is to analyse the degree of disclosure on intangible resources and activities in public sector bodies' supplementary reports that have indeed different objectives from intangibles statements. In particular, the paper focuses on Local Agenda 21 (LA21), which is a local government sustainability report that is quite well known internationally. The second aim of the work is to evaluate whether, in more general terms, intangibles reports that are currently developed by private sector organisations would also be desirable for local public sector entities, and, if so, whether they could be integrated with LA21. This way, a more comprehensive report, including both sustainability‐ and intangibles‐related information, could be designed and fruitfully implemented.

The tentative exploration for intangibles‐related information within Local Agenda 21 is conducted through an empirical study referring to the specific case of Agenda 21 prepared by the Commune and the Province of Ferrara (Italy) in 2003. The evaluation of the usefulness of intangibles reports for local public sector entities is based on the analysis of the scope of their possible use.

A table is provided, including indicators that are drawn from the above sustainability report, and that could be also part of a potential intangibles statement of the local government units concerned. In generalising the results, some relevant intersection areas appear in the indicators used, even though intangibles reports and Agenda 21 serve different informational needs for diverse stakeholders. In this sense, an integration between the two documents seems possible. Indeed, a further relevant result that has also important practical implications is that intangibles reports are quite desirable for local governments as they could provide basic information that could be used not only in the perspective of communication with stakeholders, but also for internal managerial purposes of local government, such as the identification of weaknesses and assessment of the results deriving from intangibles investments and management.

This issue seems to be scarcely analysed, especially in the perspective proposed, by the existing literature.

This chapter gives an overview of how the profession has been evolving in Italy and reports its milestones. After explaining the transformation of the national research ecosystem, which in the last decades undertook the transition from a direct state funding model towards a competitive base funding model, the chapter shows the fragmented landscape of associations in the profession and focuses on the features of the current research management and administration (RMA) community. The circumstances that led to the development of the national community are then described.

Finally, it gives some policy recommendations towards the acceleration of the professionalisation of research management in the country.

This chapter compares research management and administration (RMA) associations worldwide and the existing professional development frameworks (PDFs) for RMAs. The comparison is based on a study of 22 national, European Union (EU), and international RMA associations/networks which was carried out between April and June 2020 and revised in 2022; it aims at providing a comprehensive overview of skills and competences of RMAs as a profession to enable worldwide benchmarking and analysis.

The benchmarking analysis could provide useful information for those working on the development of professional frameworks training targeted at RMAs, or the recognition of RMA as a profession.

It is commonly recognized that nowadays social and environmental aspects, and more in general stakeholder‐linked issues, are becoming important corporate value drivers. It is also rather clear that there is a strong relationship between the stakeholder perspective, and a number of concepts and practices which stress non‐financial aspects of company behavior, such as corporate social responsibility (CSR), sustainability (including environmental respect) and corporate governance. Accordingly, these emerging company ideas and attitudes are here collectively referred to as “stakeholder responsible (or oriented) approaches”. Current literature underlines especially the importance and difficulty of the implementation phase of these approaches into concrete company actions, but it seems to largely overlook the impact which the reporting process has on both concepts and company actions. On the basis of an ad hoc theoretical model, the paper aims to provide insights into the “active role” subtly played by stakeholder oriented reporting (e.g. social and sustainability statements) in constructing and reconstructing the underlying ideas and notions, as well as company behaviors in this field. Far from being a neutral and “passive” mirror of the stakeholder responsible approach implemented, reporting carries out the decisive and constitutive role to concretize abstract concepts, and to visualize company activities, thus substantially contributing to make the “stakeholder philosophy” viable and reliable.