In the last years, several studies dealt with smart working (SW) and its evolution during the pandemic. Most of them discussed benefits, drawbacks and drivers for successful implementation. Few studies investigated the impact on organization performance. It is not clear to what extent SW, especially in the emergence phase of the Covid-19 pandemic, has impacted the organizations, both at macro- and micro- structure level, and whether it may result into increased productivity and better

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... performance. The paper aims at investigating whether and under which conditions companies that adopted SW during the Covid-19 pandemic improved their performance. To achieve such a goal, based on a literature review, we develop a theoretical framework to describe the impact of SW on organization performance. Then, we design and administer a survey to test it. In particular, a questionnaire to empirically test the framework is developed, administered, and validated. In the paper we present a preliminary analysis of the results of the survey, which offers some interesting insights for theory and practice. In particular, by analysing the impact of the implementation of this new work modality on the organization performance, the paper contributes to the research on SW. Also, by developing a valid and reliable questionnaire, we provide a useful tool to help investigate whether and to what extent SW allows for productivity increase and better innovation performance. The tools also help retrieving information about the workers' perceptions regarding the implementation of smart working in their own company.