0000000000363694
AUTHOR
E. Vite
A new Intellectual capital framework in the no profit sector
Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowdays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread …
The sustainability report in the the NPOs. An innovative model
The growing attention toward sustainability report pushed companies, private and public as well, to adopt instruments able to rate sustainability and environmental impact. Many tools can be used to evaluate social communication but the sustainability report is the most complete to explore, measure, understand and communicate the results under this aspect. Through the sustainability report is possible to supply a balanced vision of the sustainability performance of an organization and to understand all the positive and negative effects generated running the activity. To report the activity NPOs as well, has to disclose results and their connection with the surrounding community as social, en…