Evaluation is important when developing and deploying recommender systems. The PERSPECTIVES workshop sheds light on the different, potentially diverging or contradictory perspectives on the evaluation of recommender systems. Building on the discussions and outcomes of the PERSPECTIVES workshops held at RecSys~2021 and~2022, the third edition of the PERSPECTIVES workshop held at RecSys~2023 brought together researchers and practitioners from academia and industry to reflect on the evaluation of recommender systems critically. The workshop featured a keynote and focused on the interactive part with discussions in small groups and the plenum. We discussed problems and lessons learned, encouraged the exchange of the many perspectives on evaluation, and aimed to move the discourse forward within the community.