Social Impact as a Criterion for Evaluating Collective Performance: The Role of Ideal-motive Entities and Third Sector Reform

Journal title QUADERNI DI ECONOMIA DEL LAVORO
Author/s Azio Barani
Publishing Year 2026 Issue 2022/116
Language Italian Pages 35 P. 113-147 File size 534 KB
DOI 10.3280/QUA2022-116007
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This paper explores social impact as a criterion for evaluating collective performance in the context of the growing role of the Third Sector in public policies and the provision of social goods. The first section examines the evolution of the Italian regulatory framework – from the Enabling Law 106/2016 to the Third Sector Code (Legislative Decree 117/2017) – which has acknowledged the strategic role of value-driven organizations in promoting generative welfare while introducing transparency and accountability mechanisms. The second section analyses Social Impact Assessment (SIA) as a methodological process aimed at measuring the social value generated by nonprofit organizations, with specific reference to the national Guidelines issued by the Italian Ministry of Labour (Ministerial Decree, 23 July 2019). The paper highlights theoretical and operational challenges due to the lack of a shared definition of social impact and the coexistence of multiple heterogeneous evaluation methodologies (logframe, SROI, CBA, counterfactual approaches). The third section focuses on the Theory of Change (ToC) as an emerging evaluation paradigm based on outcome planning and causal mapping. The analysis emphasizes its participatory nature, the centrality of assumptions, and its relevance for designing transparent value chains. The paper argues that ToC functions as an enabling tool for organizational learning and measurable social value generation, ultimately supporting a results-oriented governance of impact within the Third Sector.

Keywords: Third Sector; Social Impact Assessment; Accountability; Theory of Change; Generative Welfare; Impact Governance.

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Azio Barani, L’impatto sociale come criterio di valutazione della prestazione collettiva: il ruolo degli enti a movente ideale e della riforma del Terzo Settore in "QUADERNI DI ECONOMIA DEL LAVORO" 116/2022, pp 113-147, DOI: 10.3280/QUA2022-116007