This chapter focuses on the most important characteristics that Key Performance Indicators (KPIs) should have in order to reinforce their informative effectiveness in stakeholders’ decision processes. To this aim, we discuss the role that KPIs can potentially play within Integrated Reporting (IR)—i.e. measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital. 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.
Performance measurements and capitals
SANTINI, Fabio;
2013
Abstract
This chapter focuses on the most important characteristics that Key Performance Indicators (KPIs) should have in order to reinforce their informative effectiveness in stakeholders’ decision processes. To this aim, we discuss the role that KPIs can potentially play within Integrated Reporting (IR)—i.e. measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital. 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.