Towards a comparable and harmonised set of performance indicators for Third Sector organisations: the Italian experience

Valeria, Andreoni and Alessandra, Righi (2014) Towards a comparable and harmonised set of performance indicators for Third Sector organisations: the Italian experience. International Journal of Productivity and Performance Management, 63 (6). pp. 766-778. ISSN 1741-0401

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Purpose: This paper is intended as a contribution to the performance evaluation of Third Sector organisations. The Italian experience on the development and adoption of harmonised indicators is considered here as an example of problems and possible solutions.

Design/methodology/approach: Preliminary analysis shows that, in the Italian situation, two main gaps exist. The first one relates to the incomplete statistical information on the magnitude and performance of Third Sector organisations; the second is related to the lack of a set of harmonised indicators. To address these problems, two initiatives have been recently set up in Italy. On the one hand, the newly presented "National Strategy on Social Corporate Responsibility - 2012-2014" has been oriented to fill the statistical gap, by extending the compilation of socio-economic and environmental accounts to Third Sector organisations; on the other hand, a joint initiative of the Italian Statistical Institute (Istat) and the CSR Manager Network Italia (CMN) towards the harmonization of the “Global Reporting Initiatives (GRI)-quantitative performance indicators” and the standards of the Italian statistical system. Within the second initiative, a specific sub-set of performance indicators for Third Sector organisations is proposed and presented in this paper.

Findings: The Italian experiences reported here, together with the set of proposed indicators, can be used to improve data collection and to move towards a common framework for performance evaluation in the Third Sector organisations.

Item Type: Article
Additional Information and Comments: This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here: Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Faculty / Department: Faculty of Arts & Humanities > Business School
Depositing User: Valeria Andreoni
Date Deposited: 30 Sep 2016 11:03
Last Modified: 04 Feb 2018 14:57

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