Purpose – 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...

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...