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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.

Technological innovation, digitalisation and the Industry 4.0 revolution radically changed business management and contributed to the achievement of sustainability goals. While many studies analyse technological innovation, and Industry 4.0 in particular, the technical aspects of its contribution/impact on sustainability remains partially analysed, especially in relation to Industry 4.0 enabling technologies. This study investigates the contribution of Industry 4.0 enabling technologies on sustainability in innovative firms.

The sustainability reports of the 50 most innovative companies based on Boston Consulting Group (BCG)'s 2022 raking is analysed through a content analysis. In the reports, enabling technologies are analysed in relation to their contribution to sustainability.

The results shed light on the application of Industry 4.0 enabling technologies in sustainability practices based on the communication in the firms' sustainability reports. The results indicate that enabling technologies support the three pillars of sustainability in different business processes.

The results have theoretical and managerial implications that broaden the study of enabling technologies and sustainability while also suggesting a future research agenda.

This study aims to address the gap in the literature regarding the contribution of Industry 4.0 enabling technologies to sustainability.

This study aims to provide a systematic review about the Internet of Things (IoT) and its impacts on happiness. It intends to serve as a platform for further research as it is sparse in in-depth analysis.

This systematic review initially observed 2,501 literary articles through the ScienceDirect and WorldCat search engines before narrowing it down to 72 articles based on subject matter relevance in the abstract and keywords. Accounting for duplicates between search engines, the count was reduced to 66 articles. To finally narrow down all the literature used in this systematic review, 66 articles were given a critical readthrough. The count was finally reduced to 53 total articles used in this systematic review.

This paper necessitates the claim that IoT will likely impact many aspects of our everyday lives. Through the literature observed, it was found that IoT will have some significant and positive impacts on people's welfare and lives. The unprecedented nature of IoTs impacts on society should warrant further research moving forward.

While the literature presented in this systematic review shows that IoT can positively impact the perceived or explicit happiness of people, the amount of literature found to supplement this argument is still on the lower end. They also necessitate the need for both greater depth and variety in this field of research.

Since technology is already a pervasive element of most people’s contemporary lives, it stands to reason that the most important factors to consider will be in how we might benefit from IoT or, more notably, how IoT can enhance our levels of happiness. A significant implication is its ability to reduce the gap in happiness levels between urban and rural areas.

Currently, the literature directly tackling the quantification of IoTs perceived influence on happiness has yet to be truly discussed broadly. This systematic review serves as a starting point for further discussion in the subject matter. In addition, this paper may lead to a better understanding of the IoT technology and how we can best advance and adapt it to the benefits of the society.