Bilanci degli enti del terzo settore e la determinazione di costi e ricavi figurativi
Parole chiave:
Terzo settore, Impatto sociale, Schemi di bilancio, Valutazione di impatto sociale, Catena del valore, SIA theoryAbstract
Il D.lgs. 117/2017 modifica la regolamentazione del terzo settore. Infatti, il 05.03.2020 un apposito Decreto Ministeriale ha introdotto l’obbligo di nuovi modelli di rendicontazione che spingono gli enti del terzo settore a fornire evidenza anche a elementi non finanziari individuandone la più opportuna valorizzazione economica. Sebbene tali premesse, il legislatore ad oggi non offre strumenti oggettivi e certi di valutazione. Tale divario potrebbe essere colmato dalla valutazione di impatto sociale (i.e., SIA theory). Gli autori attraverso un approccio qualitativo forniscono evidenza circa le linee guida della Camera di Commercio di Torino che ambiscono a colmare tale divario informativo, rispondendo al contempo al bisogno del pubblico di rilevare l’impatto generato e il valore aggiunto di risorse pubbliche limitate assorbite dal terzo settore. Allo stesso tempo la valutazione di impatto sociale potrebbe rispondere all’asimmetria informativa tra organizzazione e finanziatori generando un rapporto virtuoso di fiducia reciproca. Le riflessioni sull’evoluzione spinta dalla riforma dirigono la futura ricerca all’individuazione di nuovi modelli integrati che dovrebbero privilegiare equilibri di costo efficacia.
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