Il coinvolgimento degli stakeholder nella governance e nel reporting delle fondazioni bancarie

Giacomo Manetti and Simone Toccafondi

MANAGEMENT CONTROL, 2013, vol. 2013/3, issue 3, 51-76

Abstract: 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.

Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 255&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:macoma:v:html10.3280/maco2013-003004

Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=166

Access Statistics for this article

MANAGEMENT CONTROL is currently edited by FrancoAngeli

More articles in MANAGEMENT CONTROL from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().