Autore
Policaro, Giuseppe Antonio

Titolo
Dal Pubblico al Privato (e ritorno?). Le fondazioni bancarie tra storia e prospettive
Periodico
Banca impresa società
Anno: 2026 - Volume: 45 - Fascicolo: 1 - Pagina iniziale: 19 - Pagina finale: 39

Thirty-five years after the Amato Law, the contribution analyzes the regulatory and institutional evolution of banking foundations, with a focus on the tensions between their private-law nature, public function, and state supervision. Following a historical-legal excursus that reconstructs their origin and transformation, it offers a critical reflection on the current role of foundations as third sector actors, instruments of territorial development, and hybrid entities operating between the market and solidarity. Special attention is given to governance, the ambiguities within the oversight system (MEF, Corte dei Conti, financial authorities), and the need for a potential operational and regulatory «restyling» to ensure efficiency, transparency, and accountability without undermining their mission. The contribution concludes by advocating a redefinition of the supervision and accountability model of the governing bodies, aimed at strengthening the autonomy of foundations while preserving their capacity to serve as civic infrastructures of national significance.



SICI: 1120-9453(2026)45:1<19:DPAP(R>2.0.ZU;2-9
Testo completo: https://www.rivisteweb.it/download/article/10.1435/118721
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1435/118721

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