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

Guido Giovando, Alessia Mangialardo, Enrico Sorano and Alberto Sardi
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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

Sustainability, 2021, vol. 13, issue 17, 1-12

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.

Keywords: impact assessment; assessment method; social impact assessment; project management; foundation; not-for-profit organization; territory; venture philanthropy (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
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