I Bilanci degli ETS e la determinazione di costi e ricavi figurativi


  • Valerio Brescia Department of Management, University of Turin
  • Davide Calandra University of Turin


impatto sociale, schemi di bilancio, SIA theory, catena del valore


The Legislative Decree 117/2017 changes the regulation of the third sector. On 05.03.2020 a special Ministerial Decree introduced the obligation of new reporting models that push third sector entities to provide evidence also to non-financial elements by identifying the most appropriate economic valuation. Despite these premises, the legislator has not yet offered any objective and certain assessment tools. This gap could be bridged by a social impact assessment (i.e. SIA theory). Through a qualitative approach, the authors provide evidence about the Turin Chamber of Commerce guidelines that aim to bridge this information gap while responding to the public's need to detect the impact generated and the added value of limited public resources absorbed by the third sector. At the same time, social impact assessment could respond to the information asymmetry between organisations and funders by generating a virtuous relationship of mutual trust. Reflections on the evolution driven by the reform direct future research towards identifying new integrated models that should favour cost-effectiveness balances.  


Download data is not yet available.


Alfiero, S., Gamba, V., Rizzato, F., SCAGNELLI, S. D., Secinaro, S., & Tradori, V. (2015). Dalla contabilità al bilancio. Casi ed esercizi (pp. 1-230). Academia University Press.

Amelio, S., & Orlandini, P. (2020). Public interest network and new public governance, the role of the third sector in the government equation. European Journal of Volunteering and Community-Based Projects, 1(1), 23-38. Retrieved from https://pkp.odvcasarcobaleno.it/index.php/ejvcbp/article/view/12

Armour A. Integrating impact assessment into the planning process. Impact Assess Bull 1990; 8(1/2):3 – 14.

Biancone, P., Secinaro, S., Brescia, V., & Iannaci, D. (2019). The Popular Financial Reporting between Theory and Evidence. International Business Research, 12(7).

Biancone, P., Secinaro, S. (2020). La valutazione dell'impatto sociale. Aspetti metodologici e applicativi. Ediz. MyLab. Pearson Italia.

Borys, B., & Jemison, D. B. (1989). Hybrid arrangements as strategic alliances: Theoretical issues in organizational combinations. Academy of management review, 14(2), 234-249.

Borzaga, C. (1995). Terzo Settore e occupazione: un'analisi critica del dibattito. ISSAN Working Papers, (2).

Branch K, Ross H. The evolution of social impact assessment: conceptual models and scope. Paper presented to the annual meeting of the International Association for Impact Assessment, New Orleans, 1997.

Brescia, V. (2020). Bibliometrix analisi: volontariato e community-based. European Journal of Volunteering and Community-Based Projects, 1(1), 1-22. Retrieved from https://pkp.odvcasarcobaleno.it/index.php/ejvcbp/article/view/2

Burdge, R. J., Chamley, S., Downs, M., Finsterbusch, K., Freudenburg, B., Fricke, P., ... & Thompson, J. G. (2003). Principles and guidelines for social impact assessment in the USA. Impact Assessment and Project Appraisal, 21(3), 231-250.

Burdge R, Vanclay F. (1995). Social impact assessment. In: Vanclay F, Bronstein DA, editors. Environmental and social impact assessment. Chichester: Wiley. pp. 31 – 65.

Campra, M., Esposito, P., & Brescia, V. (2021) State of the Art of COVID-19 and Business, Management, and Accounting Sector. A Bibliometrix Analysis. International Journal of Business and Management, 16(1).

Cernea, M. M. (1994). Using knowledge from social science in development projects. Project Appraisal, 9(2), 83-94.

Chiampi, A. (2020). The tax regime of third sector entities. European Journal of Volunteering and Community-Based Projects, 1(1), 89 - 89. Retrieved from https://pkp.odvcasarcobaleno.it/index.php/ejvcbp/article/view/10

Commissione Europea (2003), EVALSED The resource for the evaluation of Socio-Economic Development. Evaluation guide, Bruxelles. http://bit.ly/1PpGGTa

Cramer, J. C., Dietz, T., & Johnston, R. A. (1980). Social impact assessment of regional plans: a review of methods and issues and a recommended process. Policy Sciences, 12(1), 61-82.

Decreto Ministeriale del Ministero Del Lavoro E Delle Politiche Sociali. 5 Marzo 2020 Adozione della modulistica di bilancio degli enti del Terzo settore. (20A02158) (GU Serie Generale n.102 del 18-04-2020)

Dietz, T. (1987). Theory and method in social impact assessment. Sociological Inquiry, 57(1), 54-69.

Ducan, D., Jones N. (1976). Methodology and Guidelines for Assessing the Social Impacts of Development . Berkeley, Calif.: Duncan and Jones, Inc.

Du Pisani, J. A., & Sandham, L. A. (2006). Assessing the performance of SIA in the EIA context: A case study of South Africa. Environmental impact assessment review, 26(8), 707-724.

Esposito, P., & Dicorato, S. L. (2020). Sustainable development, governance and performance measurement in public private partnerships (PPPs): A methodological proposal. Sustainability, 12(14), 5696.

Feldstein H, Jiggins J, editors (1994). Tools for the field: gender analysis in farming systems research and extension West Hartford: Kumarian Press.

Gramling, R., & Freudenburg, W. R. (1992). Opportunity‐threat, development, and adaptation: Toward a comprehensive framework for social impact assessment 1. Rural Sociology, 57(2), 216-234.

Gui, B. (1991). The economic rationale for the “Third Sector”. Annals of public and cooperative economics, 62(4), 551-572.

Iannaci, D. (2020). Reporting tools for social enterprises: between impact measurement and stakeholder needs. European Journal of Social Impact and Circular Economy, 1(1b), 1-18. https://doi.org/10.13135/2704-9906/4486

Iannaci, D., & Aiassa, A. (2020). Adeguamento statuti delle ODV. European Journal of Volunteering and Community-Based Projects, 1(2), 1-26. Retrieved from https://pkp.odvcasarcobaleno.it/index.php/ejvcbp/article/view/19

Juslén J. Social impact assessment: a look at Finnish experiences. Proj Appraisal 1995;10(3):163 – 70.

Masoni, V. (2002). La pratica della valutazione: per chi analizza alternative di processo operativo, investimento, organizzazione, portafoglio progetti, prodotto, policy e per chi deve decidere (Vol. 470). FrancoAngeli.

OECD (1991), Principles for the Evaluation of Development Assistance, DAC Development Assistance Committee, Paris. http://bit.ly/1nmucFR

Persiani, M. (2013). Crisi economica e crisi del Welfare State. Giornale di diritto del lavoro e di relazioni industriali, 35(4), 641-663.

Secinaro, S., Brescia, V., Calandra, D., & Saiti, B. (2020). Impact of climate change mitigation policies on corporate financial performance: Evidence‐based on European publicly listed firms. Corporate Social Responsibility and Environmental Management.

Slootweg, R., Vanclay, F., & Van Schooten, M. (2001). Function evaluation as a framework for the integration of social and environmental impact assessment. Impact Assessment and Project Appraisal, 19(1), 19-28.

Taylor C.N., Bryan C.H., Goodrich C.G. (1995). Social assessment: theory, process and techniques 2nd ed. Christchurch: Taylor Baines and Associates.

Urmanaviciene, A. (2020). WISEs’ Social Impact Measurement in the Baltic States. European Journal of Social Impact and Circular Economy, 1(2), 48-75. https://doi.org/10.13135/2704-9906/5091

Vanclay F. Social impact assessment. In: Petts J, editor. Handbook of environmental impact assessment, vol. 1. Oxford: Blackwell, 1999. pp. 301 – 26.

Vanclay, F. (2010). The triple bottom line and impact assessment: how do TBL, EIA, SIA, SEA and EMS relate to each other?. In Tools, Techniques And Approaches For Sustainability: Collected Writings in Environmental Assessment Policy and Management (pp. 101-124).

European Venture Philanthropy Association https://evpa.eu.com/about-us/what-is-venture-philanthropy/



How to Cite

Brescia, V., & Calandra, D. (2020). I Bilanci degli ETS e la determinazione di costi e ricavi figurativi. European Journal of Volunteering and Community-Based Projects, 1(3), 4-15. Retrieved from https://pkp.odvcasarcobaleno.it/index.php/ejvcbp/article/view/24