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Impact Assessment in Not-for-Profit Organizations: The Case of a Foundation for the Development of the Territory

Author

Listed:
  • Guido Giovando

    (Department of Management, University of Turin, 10134 Turin, Italy)

  • Alessia Mangialardo

    (Department of Architecture and Arts, IUAV University of Venice, 30135 Venice, Italy)

  • Enrico Sorano

    (Department of Management, University of Turin, 10134 Turin, Italy)

  • Alberto Sardi

    (Department of Management, University of Turin, 10134 Turin, Italy)

Abstract

The paper describes the impact assessment method of new projects and investments in a foundation for the development of the territory based on a venture philanthropy approach. It compares the method identified with the main procedures included in the scientific literature. The paper highlights a qualitative case study carried out through three steps: (a) case study selection, (b) data collection, and (c) data analysis. Data were analyzed by three techniques: understanding the context, within-case study, and cross-case study. The result identifies an impact assessment method of new projects and investments used by a foundation for the development of the territory. It highlights a qualitative impact assessment method used for internal reporting purposes. This method is based on an ex-post evaluation with high feasibility, which allows for significant time saving. However, it does not allow for an in-depth cost analysis and presents low credibility. This assessment method can be used to justify contributions to projects and investments.

Suggested Citation

  • Guido Giovando & Alessia Mangialardo & Enrico Sorano & Alberto Sardi, 2021. "Impact Assessment in Not-for-Profit Organizations: The Case of a Foundation for the Development of the Territory," Sustainability, MDPI, vol. 13(17), pages 1-12, August.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:17:p:9755-:d:625670
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    References listed on IDEAS

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