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Performance Measurement and Capitals

In: Integrated Reporting

Author

Listed:
  • Monica Bartolini

    (University of Bologna)

  • Fabio Santini

    (University of Perugia)

  • Riccardo Silvi

    (University of Bologna)

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.

Suggested Citation

  • Monica Bartolini & Fabio Santini & Riccardo Silvi, 2013. "Performance Measurement and Capitals," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 8, pages 127-145, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_8
    DOI: 10.1007/978-3-319-02168-3_8
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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    2. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.

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