Filantropia Strategica: analisi delle percezioni “ex-ante” ed “ex-post” nella governance delle fondazioni
Parole chiave:
Fondazioni Bancarie, Filantropia Strategica, Governo d'impresaAbstract
Questo articolo studia se e come un approccio "business-like" sia associato all'evoluzione della filantropia nel tempo in un campione di fondazioni bancarie italiane (FOB). I dati vengono raccolti tramite un questionario indirizzato ai presidenti e agli amministratori delle fondazioni bancarie in due periodi distinti a distanza di cinque anni. I risultati mostrano una correlazione positiva e significativa tra l'implementazione degli strumenti di pianificazione e controllo e una più ampia adozione della filantropia strategica come percepita dai soggetti apicali all'interno delle fondazioni. Inoltre, gli amministratori che apportano competenze manageriali specifiche e ai quali viene proposta un percorso di formazione al momento della nomina hanno maggiore probabilità di percepire miglioramenti nell'azione filantropica. Ulteriori analisi mostrano come al variare della composizione della governance (in particolare quando si procede a sostituire il presidente) l'associazione tra i sistemi di pianificazione e controllo e la filantropia strategica diventa negativa, confermando così il forte ruolo di leadership esercitato dal presidente all'interno delle FOB.
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