After discussing the role that Key Performance Indicators (KPI) can po-tentially play within Integrated Reporting (IR) - measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital - this chapter focuses on the most important characteristics that KPIs should have in order to reinforce their informative effectiveness in stakeholders’ decision processes. Moreover, given the lack of a generally accepted model for measuring and communicating the integrated performance of a company, this chapter introduces a theoretical framework in accordance with IR guidelines and principles. It provides an innovative perspective that contributes to integrate internal- and external-oriented performance measurement systems.
Bartolini M., Santini F., Silvi R. (2013). Performance Measurement and Capitals. Swittzerland : Springer International Publishing Switzerland.
Performance Measurement and Capitals
BARTOLINI, MONICA;SILVI, RICCARDO
2013
Abstract
After discussing the role that Key Performance Indicators (KPI) can po-tentially play within Integrated Reporting (IR) - measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital - this chapter focuses on the most important characteristics that KPIs should have in order to reinforce their informative effectiveness in stakeholders’ decision processes. Moreover, given the lack of a generally accepted model for measuring and communicating the integrated performance of a company, this chapter introduces a theoretical framework in accordance with IR guidelines and principles. It provides an innovative perspective that contributes to integrate internal- and external-oriented performance measurement systems.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
