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Intangibili e dimensione sociale della performance nelle aziende di servizio pubblico


  • Francesco Badia


This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement: i) the development of multidimensional systems, and ii) the spread of corpo-rate social responsibility. While the first part of the paper is dedicated to an analysis of the theoretical aspects, in the second part we evaluate if and how, in practice, these aspects have to be considered in order to visualize, measure and manage intangibles, in performance measurement systems of some local utilities companies, which constitute the case studies for this work.

Suggested Citation

  • Francesco Badia, 2009. "Intangibili e dimensione sociale della performance nelle aziende di servizio pubblico," Working Papers 200924, University of Ferrara, Department of Economics.
  • Handle: RePEc:udf:wpaper:200924

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    Intangibles; Social Responsibility; Public Utilities;

    JEL classification:

    • H44 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Goods: Mixed Markets
    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • L95 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Gas Utilities; Pipelines; Water Utilities
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility


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