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The purpose of this paper is to intend as a contribution to the performance evaluation of Third Sector organisations (TSOs). The Italian experience on the development and adoption of harmonised indicators is considered here as an example of problems and possible solutions.

Preliminary analysis shows that, in the Italian situation, two main gaps exist. The first one relates to the incomplete statistical information on the magnitude and performance of TSOs; the second is related to the lack of a set of harmonised indicators. To address these problems, two initiatives have been recently set up in Italy. On the one hand, the newly presented “National Strategy on Social Corporate Responsibility – 2012-2014” has been oriented to fill the statistical gap, by extending the compilation of socio-economic and environmental accounts to TSOs; on the other hand, a joint initiative of the Italian Statistical Institute and the CSR Manager Network Italia towards the harmonisation of the “Global Reporting Initiatives-quantitative performance indicators” and the standards of the Italian statistical system. Within the second initiative, a specific sub-set of performance indicators for TSOs is proposed and presented in this paper.

The Italian experiences reported here, together with the set of proposed indicators, can be used to improve data collection and to move towards a common framework for performance evaluation in the TSOs.

The main contribution of the proposed set of indicators is to: first, provide standard definitions and clear calculation methods; second, define quantitative measurements allowing for aggregation; and third, promote data collection and performance evaluation in a context, as the Italian one, where statistical information for TSOs is largely incomplete.

The purpose of this paper is to develop a comprehensive approach to efficiently integrate maintenance and operation by combining process and condition monitoring data with performance measures.

Intelligent stress, condition and health indicators have been developed for control and condition monitoring by combining generalised moments and norms with efficient nonlinear scaling. The data analysis resulting nonlinear scaling functions can also be used to handle performance measures used for management. The generalised norms provide limits for an advanced statistical process control.

The data‐driven analysis methodology demonstrates that management‐oriented indicators can be presented in the same scale as intelligent condition and stress indices. Control, condition monitoring, maintenance and performance monitoring are represented as interactive feedback loops.

Performance analysis can be based on real‐time information by using various stress, condition and health indices as inputs. Similar approaches can be used for outputs: quality indices, harmonised indices, key performance indicators, process capability indices and overall equipment effectiveness. Since consistent linguistic explanations based on nonlinear scaling are available for all these indices, the analysis can be further deepened with LE modelling. Efficient monitoring with intelligent indices provides a good basis for control and condition‐based maintenance and performance monitoring.

The paper extends the nonlinear scaling methodology and linguistic equations to intelligent performance measures. The methodology provides a consistent way to also represent all information with linguistic terms.

The purpose of this paper is to provide an overview of research and development in the measurement of maintenance performance. It considers the problems of various measuring parameters and comments on the lack of structure in and references for the measurement of maintenance performance. The main focus is to determine how value can be created for organizations by measuring maintenance performance, examining such maintenance strategies as condition‐based maintenance, reliability‐centred maintenance, e‐maintenance, etc. In other words, the objectives are to find frameworks or models that can be used to evaluate different maintenance strategies and determine the value of these frameworks for an organization.

A state‐of‐the‐art literature review has been carried out to answer the following two research questions. First, what approaches and techniques are used for maintenance performance measurement (MPM) and which MPM techniques are optimal for evaluating maintenance strategies? Second, in general, how can MPM create value for organizations and, more specifically, which system of measurement is best for which maintenance strategy?

The body of knowledge on maintenance performance is both quantitatively and qualitatively based. Quantitative approaches include economic and technical ratios, value‐based and balanced scorecards, system audits, composite formulations, and statistical and partial maintenance productivity indices. Qualitative approaches include human factors, amongst other aspects. Qualitatively based approaches are adopted because of the inherent limitations of effectively measuring a complex function such as maintenance through quantitative models. Maintenance decision makers often come to the best conclusion using heuristics, backed up by qualitative assessment, supported by quantitative measures. Both maintenance performance perspectives are included in this overview.

A comprehensive review of maintenance performance metrics is offered, aiming to give, in a condensed form, an extensive introduction to MPM and a presentation of the state of the art in this field.

This study aims to examine the uptake of corporate social responsibility (CSR) in the Asia Pacific region and to explore the extent to which countries in the region are transitioning towards a sustainable enterprise economy (SEE) and the links between the two, thereby connecting the uptake of CSR at the organisational level to the configuration and transformation of societies.

In order to examine the uptake of CSR in the Asia Pacific region and assess the extent to which countries are transitioning towards the SEE, this study compiles data from a selection of CSR‐related indicators that are globally harmonised and globally recognised as well as national performance indicators that not only set the operational context for organisations but also help to measure the ultimate impacts of policies, practices and activities by organisations on national conditions.

Based on the preliminary study undertaken into global national indicators in the Asia Pacific region, there is a need for more comprehensive indicators that capture key elements of a SEE. The study envisages the creation of a “Global SEE dashboard” of actual, real‐time key performance indicators that can help facilitate stewardship by societies towards the Global SEE.

By underscoring the needs, opportunities and challenges for CSR capacity‐building in the Asia Pacific region and for countries to transition effectively towards the SEE, this study adds value to the efforts of public and private policy makers concerned with CSR, sustainability and governance as well as practitioners and members of civil society interested in responsible global citizenship.

The purpose of this paper is to report on how IT sector organizations in all five Nordic countries have worked together to start a project on using intellectual capital (IC) reporting to improve strategy formulation in SMEs in the IT sector. The project, called PIP (Putting IC into Practice), is partly funded by the Nordic Innovation Centre (www.nordicinnovation.net).

The paper builds on the existing literature as well as the experience from the Nordic project.

The objective of the project is to produce, implement and disseminate harmonized indicators for realising intangible values in companies. Results from the project include the identification of common indicators for intangible values and how they can be used as supportive evidence for IC reporting. By using these indicators with strategy maps and scorecards, the companies are provided with tools and information to improve their strategy formulation process and develop further their competitive advantage.

The project aims to provide ways to put IC into practice as a tool for management in order to improve performance. Providing an open source framework for assisting the knowledge transformation process within companies is an important step is this respect. If successful, this will affect the management and reporting of IC.

This paper reports on the practical application of the resource‐based view of strategy, where intangible resources play a major role in the internal development path of a company. Even though the scope is limited to SMEs in information technology in the Nordic countries, the results are of interest, especially in terms of practical value to other types of companies and industries.

The paper aims to define a dashboard of indicators to assess the quality performance of higher education institutions (HEI). The instrument is termed SMART-QUAL.

Two sources were used in order to explore potential indicators. In the first step, information disclosed in official websites or institutional documentation of 36 selected HEIs was analyzed. This first step also included in depth structured high managers’ interviews. A total of 223 indicators emerged. In a second step, recent specialized literature was revised searching for indicators, capturing additional 302 indicators.

Each one of the 525 total indicators was classified according to some attributes and distributed into 94 intermediate groups. These groups feed a debugging, prioritization and selection process, which ended up in the SMART-QUAL instrument: a set of 56 key performance indicators, which are grouped in 15 standards, and, in turn, classified into the 3 HEI missions. A basic model and an extended model are also proposed.

The paper provides a useful measure of quality performance of HEIs, showing a holistic view to monitor HEI quality from three fundamental missions. This instrument might assist HEI managers for both assessing and benchmarking purposes. The paper ends with recommendations for university managers and public administration authorities.

Skill shortages worldwide have intensified the need for talent management. Few papers examine the pattern of human resource (HR) and talent management practices that help retain competent employees among service multinational companies (MNCs) in Asia. The purpose of this paper is to map out a number of HR practices used by service companies and to examine the effect of talent retention as perceived by MNC managers on service delivery capacity and business growth.

A survey data of 281 service MNCs in six Asian countries (namely Indonesia, Malaysia, Philippines, Singapore, Taiwan, and Thailand) are used to compare country and sectoral differences. Standard multiple regression analysis is conducted to test the link between HR practices, employee retention, and service firm performance.

The results confirm that there are statistically significant linkages between HR practices, talent retention and firm performance. In particular, various skill training and development programs are seen to be significantly associated with capacity to deliver quality service and on firm growth as perceived by managers surveyed. Informal recruitment methods that are used more by Asian‐bred firms have contributed to better retention rates. Not all formalised HR practices lead to talent retention; and the degree to which HR is perceived to have impacted on firm performance varies.

The paper focuses on examining the perceptual impacts of human resource management (HRM) practices on firm performance, rather than actual HRM impacts. The interpretation of results should be taken with caution.

Talent management is influenced by country specific variables. This paper shows how important it is for service firms to focus on strategic selection of both formal and informal HR practices in order to deliver high quality service and to drive service firm growth.

The purpose of this paper is to provide a literature review of the performance measurement (PM) in maintenance. The authors aim to discuss the background and development of the PM for maintenance, besides defining the concept of performance measures for maintenance and the frameworks developed.

A detailed and extensive literature search and study was undertaken by the authors on the concept and definition of PM, performance indicators (PIs), maintenance performance indicators and various performance frameworks. The history and theory of PM over different phases of business and technological developments have been critically examined and analysed in this review paper.

This paper reviews and presents the different PIs and PM frameworks like; balanced scorecard (BSC), performance prism, performance pyramid and performance matrix, etc., and identifies their characteristics and shortcomings. After considering related issues and challenges, frameworks and approaches for the maintenance performance measurement (MPM) are also presented, where the emerging techniques like; emaintenance have also been discussed amongst others. More and more industries are applying the balanced and integrated MPM frameworks for their competitive survivability and sustainability.

The concept, issues and approaches considered for the MPM frameworks can be adapted by the practicing managers, while trying to define and develop an MPM framework for the operation and maintenance activities. The considerations of the advantages and limitations of different frameworks can provide insights to the managers for implementation.

Some literature reviews on MPM and MPM frameworks are available today. This paper makes an attempt to provide a detailed and relevant literature review, besides adding value in this new and emerging area.

The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW).

The paper is a case study. Data collection techniques comprised semi‐structured interviews, in situ observation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports.

Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded.

External factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study.

The paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice.

The purpose of this paper is to illustrate the European Framework for Measuring Progress (e-Frame). It is a coordination project funded by the European Commission (EC) which builds on the latest political directions with particular attention to the priorities identified by the Europe 2020 strategy.

e-Frame aims at contributing to empower the European debate on “GDP and beyond”, taking a broad approach by looking together on social, economic, environmental and global dimensions. Main general actions are coordinating initiatives of different actors to foster the debate by involving all relevant stakeholders through different communication channels and networking activities; streamlining the stocktaking on what has been reached so far and organizing dissemination events.

The e-Frame project is largely contributing to the gross domestic product (GDP) and beyond debate. Its main outcomes range from thematic achievements to more strategically and politically oriented documents. Particular attention is devoted to the challenges that are emerging from the stocktaking activities carried out within the project and that have been conceptually divided in those pertaining to the official statistical production and those more related to the possible interactions between official and non-official statistics.

e-Frame original features are proposing new ways for delivering information to a wide audience of experts as well as to the society, at large; in defining guidelines for the use of existing well-being indicators by policy-makers; identifying new topics and emerging needs to be put at the center of future research agendas by the EC and by the European Statistical Systems in the area of measuring well-being, societal progress and sustainability.