This volume of CEUR-WS proceedings includes papers of the Perspectives on the Evaluation of Recommender Systems Workshop 2023. The workshop is co-located with the ACM Recommender Systems Conference 2023 in Singapore. The goal of the PERSPECTIVES workshop series is to capture the current state of evaluation and discuss the different targets that recommender systems evaluation should strive for. Building on the previous PERSPECTIVES workshops, this third edition addressed the question: Where should we go from here as a community? and aims to come up with concrete steps for action. We received eight paper contributions and three abstract submissions for the workshop. Each paper contribution received three reviews. We selected five papers and one abstract for publication. We would like to thank the members of the program committee for their valuable reviews and suggestions. We also thank the authors for their submissions and contributions to the workshop.