The Role of ESGs in Corporate Foundations’ Governance: An Italian Perspective

Iacopo Cavallini (), Giuseppina Iacoviello () and Chiara Insogna ()
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Iacopo Cavallini: University of Pisa
Giuseppina Iacoviello: University of Pisa
Chiara Insogna: University of Pisa

Chapter Chapter 4 in Non-Profit Organisations, Volume III, 2024, pp 81-104 from Palgrave Macmillan

Abstract: Abstract This study examines the governance structures of corporate foundations concerning the strategic plan's application of ESG criteria. The study contributes to understanding how corporate foundation procedures and operations mirror sustainability concerns and how managers adopt comparable behaviours due to these actions having institutionalised themselves. We used structured interviews with heads or representatives of corporate foundations as part of this exploratory study's qualitative methodology. Despite being aware of environmental, social, and governance issues’ importance, the results imply that corporate foundations do not include the ESG criteria in their strategic plan. With its specific emphasis on the ESG criteria, this article is among the first to examine corporate foundation governance. Consequently, we cover more ground than only providing the reasons for businesses engaging in socially conscious behaviour.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pscchp:978-3-031-62534-3_4

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DOI: 10.1007/978-3-031-62534-3_4

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