2022 - Franco Angeli
Article
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I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee
45-58 p.
- Sustainability oriented organizations set social and environmental objectives by combining them with economic and financial goals. The manner of integrating these objectives must take into account the needs of the various stakeholders, the activities that an organization carries out, the products/services it offers, and the characteristics of its internal resources. In this article, the problem of the integration between social and economic objectives is analyzed in the context of the Knowledge Innovation Communities, that are created by the European Institute of Innovation and Technologies (EIT) to achieve the EIT's mission of boosting innovation in Europe and creating the entrepreneurs of tomorrow.
- The study focuses on the role that the performance measurement systems (PMS) play to support the implementation of a sustainability strategy in the KICs. The analysis highlights the need to develop hybrid PMS based on the use of social (nonfinancial) performance indicators (e.g., support for product and process innovations, startup creation) and financial indicators. Particularly, the financial performance constitutes the most critical aspect for the sustainability of these organizations in the long term. [Publisher's text].
Is part of
Management Control : 1, 2022-
Information
ISSN: 2239-4397
KEYWORDS
- Social performance, Performance measurement systems, Knowledge Innovation Communities
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In this issue
- L'orientamento delle aziende ad uno sviluppo sostenibile : quale contributo da parte dei sistemi di management e controllo?
- Verso la trasformazione sostenibile dell'azienda
- Strategia aziendale e creazione di valore nella Decoupling Economy : le prospettive di misurazione disaccoppiata della performance
- I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee
- The implementation of PMS in Italian universities : a longitudinal analysis
- The national culture as a determinant of ERM quality : empirical evidence in the European banking context
- I sistemi di management control nella sanità pubblica italiana : dalle strutture verticali ai processi orizzontali
- Il controllo nelle "agile organizations" : new wine or just new bottles?