Intangibili e dimensione sociale della performance nelle aziende di servizio pubblico

This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement: i) the development of multidimensional systems, and ii) the spread of corpo-rate social responsibility. While the first part of the paper is dedicated to an analysis of the theoretical aspects, in the second part we evaluate if and how, in practice, these aspects have to be considered in order to visualize, measure and manage intangibles, in performance measurement systems of some local utilities companies, which constitute the case studies for this work.