In the light of the stakeholder theory, stakeholders have a fundamental role in decision- making processes of non-profit organizations. Their participation in decisionmaking processes, in particular, in governing bodies and mission reporting is an essential element for effective and coherent organization management. The present study has exploratory nature and aims at understanding the levels of stakeholder engagement in the governance and mission reporting systems of the Italian banking foundations. Therefore, we carry out empirical research into these organizations, a particular kind of grant-giving foundations, with specific statutory obligations of attention towards their stakeholders, especially as far as the local communities and beneficiaries of contributions are concerned. Using content analysis, we study the annual reports for 2011 and statutes of the 88 Italian banking foundations, in order to verify the actual degree of stakeholder participation in governing and reporting bodies. Analysis of the results shows a tendency towards stakeholder management, rather than actual stakeholder engagement in decision-making processes. In the light of these considerations, we highlight the limits of the present study and suggest future research developments.
Basile M. (2005), Problemi e prospettive in tema di controlli sulle fondazioni bancarie, Banca, borsa e titoli di credito, 58, 3, pp. 263-285.
Brody E. (1996), Agents without principals: The Economic Convergence of the Nonprofit and for-profit Organizational Forms, New York Law School Law Review, 40, 3, pp. 457-536.
Calandra Buonaura, V. (2010), Le fondazioni bancarie come investitori di lungo periodo, Banca, impresa e società, 29, 3, pp. 375-402.
Campi S., Defourny J., Gregoire O. (2006), Work Integration Social Enterprises: are They Multiple Goal and Multi-stakeholder Organizations?, in Nyessens M., a cura di, Social enterprise: At the Crossroads of Market, public policies and civil society, Londra, Routledge.
Caravita di Toritto B. (2008), Le fondazioni di origine bancaria come formazioni sociali, Federalismi.it, 4.
Carroll A.B. (1996), Business and Society-Ethics and Stakeholder Management, Cincinnati, South-Western Publishing Co.
Clarich M. (2000), La riforma delle fondazioni bancarie, Giornale di diritto amministrativo, 19, 1, pp. 125-128.
Clarich M. e Pisaneschi A. (2001), Le fondazioni bancarie. Dalla holding creditizia all’ente non-profit, Bologna, il Mulino.
Clarkson M.B.E. (1995), A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, Academy of Management Journal, 20, 1, pp. 92-118.
Clarkson M.P., Overell M.B., Chapple L. (2011), Environmental Reporting and its Relation to Corporate Environmental Performance, Abacus, 47, 1, pp. 27-60. DOI:10.1111/j.1467-6281.2011.00330.x.
Collier P.M. (2008), Stakeholder Accountability. A Field Study of the Implementation of a Governance Improvement Plan, Accounting, Auditing and Accountability Journal, 21, 7, pp. 933-954. DOI:10.1108/09513570810907429.
Cornforth C. (2003), The governance of Public and Non-Profit Organizations. What Do Boards Do? Londra, Routledge. DOI:10.4324/9780203167571.
Cowan S., Gadenne D. (2005), Australian Corporate Environmental Reporting: A Comparative Analysis of Disclosure Practices Across Voluntary and Mandatory Disclosure Systems, Journal of Accounting and Organizational Change, 1, 2, pp. 165-179. DOI:10.1108/18325910510635344.
Deegan C., Rankin M. (1996), Do Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority, Accounting Auditing and Accountability Journal, 9, 2, pp. 52-69. DOI:10.1108/09513579610116358.
Dixon R., Ritchie J., Siwale J. (2006), Microfinance: Accountability from the Grassroots, Accounting, Auditing and Accountability Journal, 19, 3, pp. 405-427.
Donaldson T., Preston L.E. (1995), The Stakeholder Theory of Corporation: Concepts, Evidence, and Implications, Academy of Management Review, 20, 1, pp. 65-91. DOI:10.5465/AMR.1995.9503271992.
Ebrahim A. (2003a), Making Sense of Accountability: Conceptual Perspectives for Northern and Southern Nonprofits, Nonprofit Management and Leadership, 14, 2, pp. 191-212. DOI:10.1002/nml.29.
Gray R. (2000), Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment, International Journal of Auditing, 4, pp. 247-268. DOI: 10.1111/1099-1123.00316.
Gray R., Bebbington J., Collison D. (2006), NGOs Civil Society and Accountability: Making the People Accountable to Capital, Accounting, Auditing and Accountability Journal, 19, 3, pp. 319-348. DOI: 10.1108/09513570610670325.
Gumb B. (2007), What Is Shown, What Is Hidden: Compulsory Disclosure as a Spectacle, Critical Perspectives on Accounting, 18, 7, pp. 807-828. DOI:10.1016/j.cpa.2006.06.001.
Guthrie J., Petty R., Yongvanich K., Ricceri F. (2004), Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting, Journal of Intellectual Capital, 5, 2, pp. 282-293. DOI: 10.1108/14691930410533704.
Holsti O.R. (196), Content Analysis for the Social Sciences and Humanities, Reading, Addison-Wesley.
Krippendorf, K. (1980), Content Analysis: an Introduction to its Methodology, Beverly Hills, Sage Publications.
Mancino A., Thomas A. (2005), An Italian Pattern of Social Enterprise, Nonprofit Management and Leadership, 15, 3, pp. 357-369. DOI: 10.1002/nml.73
Manetti G. (2011), The Quality of Stakeholder Engagement in Sustainability Reporting: Empirical Evidence and Critical Points, Corporate Social Responsibility and Environmental Management, 18, 2, pp. 110-122. DOI: 10.1002/csr.255.
Matacena A. (1998), Il sistema informativo obbligatorio delle Onlus. Finalismo aziendale e informazione: un nesso inscindibile, Non Profit, 4, 1, pp. 9-38.
Matacena A. (1999), Scenari e strumenti per il terzo settore, Milano, Egea.
Matacena A. (2006), L’accountability nelle imprese sociali, Non profit, 12, 4, pp. 653-674.
Mersland R. (2011), The Governance of Non-Profit Micro Finance Institutions: Lessons From History, Journal of Management and Governance, 15, 3, pp. 327-348. DOI:10.1007/s10997-009-9116-7.
Merusi F. (2000), Dalla banca pubblica alla fondazione privata; cronache di una riforma decennale, Torino, Giappichelli.
Middlewood D., Cardno C., a cura di (2001), Managing Teacher Appraisal and Performance. Londra, Routledge.
Miller J.L. (2002), The Board as a Monitor of Organizational Activity: The Applicability of Agency Theory to Nonprofit Boards, Nonprofit Management and Leadership, 12, pp. 429-450. DOI:10.1002/nml.12407.
Mitchell R.K., Agle B.R., Wood D.J. (1997), Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts, Academy of Management Review, 22, 4, pp. 853-886. DOI:10.5465/AMR.1997.9711022105.
O’Dwyer B. (2005), The Construction of a Social Account: A Case Study in an Overseas Aid Agency, Accounting, Organizations and Society, 30, 3, pp. 279-296. DOI: 10.1016/j.aos.2004.01.001.
Ostrower F., Stone M.M. (2006), Governance: Research Trends, Gaps and Future Prospects, in Powell W., Steinberg R., a cura di, The Nonprofit Sector: A Research Handbook (2nd ed.), New Haven, Yale University Press.
Owen D., Swift T., Hunt K. (2001), Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting, Accounting Forum, 25, 3, pp. 264-282. DOI:10.1111/1467-6303.00066.
Pagliari G. (2004), Le Fondazioni bancarie. Profili giuridici, Milano, Giuffrè.
Parbonetti A., Cerbioni F., Boesso G., Menini A. (2012), Il governo delle fondazioni bancarie. Mecenati locali o banche d’investimento sociale?, Economia & management, 4, pp. 89-106.
Pedrini M., Minciullo M. (2011), Italian Corporate Foundations and the Challenge of Multiple Stakeholder Interests, Nonprofit Management and Leadership, 22, 2, pp. 173-197. DOI:10.1002/nml.20048.
Phillips R. (1997), Stakeholder Theory and a Principle of Fairness, Business Ethics Quarterly, 7, pp. 51-66.
Ponzanelli G. (2005), Le fondazioni bancarie, Torino, Giappichelli.
Rusconi G. (2002), Impresa, accountability e bilancio sociale, in Hinna L., a cura di, Il Bilancio Sociale, Milano, Il Sole24Ore.
Staiano S. (2006), La sussidiarietà orizzontale: profili teorici, Federalismi.it, 5.
Svendsen A. (1998), The Stakeholder Strategy: Profiting from Collaborative Business Relationships, San Francisco, Berett-Koehler.
Tieghi M. (2002), Le fondazioni bancarie. Riforma o controriforma?, Milano, EGEA.
Uchida T. (2007), Information Disclosure Policies: When Do They Bring Environmental Improvements?, International Advances in Economic Research, 13, 1, pp. 47-64.
Unerman J., O’Dwyer B. (2006), Theorising Accountability for NGO Advocacy, Accounting, Auditing and Accountability Journal, 19, 3, pp. 349-376.
Vella F. (2003), La nuova disciplina delle fondazioni bancarie: il difficile rapporto tra vigilanza e autonomia degli enti non profit, Banca, impresa, società, 22, 2, pp. 279-294.
Waddock S.A. (2002), Leading Corporate Citizens: Vision, Values, Value Added, Boston, Mc Graw-Hill.
Wellens L., Jegers M. (2013), Effective Governance in Nonprofit Organizations: A Literature Based Multiple Stakeholder Approach, European Management Journal, First Online. DOI: 10.1016/j.emj.2013.01.007
Wheeler D., Davies R. (2004), Gaining Goodwill: Developing Stakeholder Approaches to Corporate Governance, Journal of General Management, 30, pp. 51-74.
Windsor D. (2002), Stakeholder Responsibilities: Lessons for Managers, Unfolding Stakeholder Engagement, in Andriof J., Waddock S., Husted B., Rahman S., a cura di, Unfonding Stakeholder Thinking: Theory, Responsibility and Engagement, Sheffield, Greenleag Publishing. DOI:10.9774/GLEAF.978-1-909493-28-5_9.
Young D.R. (2011), The Prospective Role of Economic Stakeholders in the Governance of Nonprofit Organizations, Voluntas: International Journal of Voluntary and Nonprofit Organizations, 22, 4, pp. 566-586. DOI:10.1007/s11266-011-9217-1.
Zangrandi A., Matacena A. (2004), Le specificità delle organizzazioni e imprese non profit, Non profit, 10, 3, pp. 503-507.
Informativa: questo sito si avvale di cookie necessari al corretto funzionamento. Chiudendo questo banner, scorrendo questa pagina, cliccando su un link o proseguendo la navigazione in altra maniera, acconsenti all’uso dei cookie.OkLeggi di più