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

Sustainability, 2021-09, Vol.13 (17), p.9755 [Peer Reviewed Journal]

2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13179755

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  • Title:
    Impact Assessment in Not-for-Profit Organizations: The Case of a Foundation for the Development of the Territory
  • Author: Giovando, Guido ; Mangialardo, Alessia ; Sorano, Enrico ; Sardi, Alberto
  • Subjects: Angel investors ; Case studies ; Cost analysis ; Data analysis ; Data collection ; Environmental impact ; Investments ; Nonprofit organizations ; Performance evaluation ; Profits ; Project evaluation ; Social impact ; Sustainability ; Territory ; Venture capital
  • Is Part Of: Sustainability, 2021-09, Vol.13 (17), p.9755
  • Description: 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.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2071-1050
    EISSN: 2071-1050
    DOI: 10.3390/su13179755
  • Source: Geneva Foundation Free Medical Journals at publisher websites
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central

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