Evaluation is a central step when developing, optimizing, and deploying recommender systems. The PERSPECTIVES 2023 workshop, held as part of the 17th ACM Conference on Recommender Systems (RecSys 2023), served as a forum where researchers from both academia and industry critically reflected on the evaluation of recommender systems. The goal of the PERSPECTIVES workshop series is to capture the current state of evaluation from different perspectives and discuss the different targets that recommender systems evaluation should strive for. In the third edition of the workshop, we discussed problems and lessons learned, and aimed to move the discourse forward within the community.Date: 19 September 2023.Website: https://perspectives-ws.github.io/2023/.