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4.3.1. Dalle origini a oggi

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4.3.2. I tratti caratteristici delle FC

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4.3.3. Le modalità di finanziamento delle FC

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4.3.4. La riforma del Terzo Settore

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Tabella 1 – Le coding rules

Categorie Coding Rule

Financial Disclosure Presenza sul sito web di informazioni riguardanti la dimensione finanziaria dell’at-tività e le regole della gestione

Bilancio annuale Bilancio annuale con i risultati dell’attività patrimoniale ed erogativa Politiche di investimento Politiche di investimento del patrimonio

Fondi Strumenti di raccolta delle donazioni specificatamente dedicati ad una causa spe-cifica presente sul territorio

Progetti Progetti supportati e realizzati dalla fondazione Bandi Bandi e istruzioni sul come sottomettere le proposte

Performance Disclosure Presenza sul sito web di informazioni sugli obiettivi e sugli outcome realizzati Missione e valori Obiettivi a medio lungo termine della fondazione

Storia Descrizione delle origini della fondazione

Piani e programmi Documento programmatico che esplicita le politiche della fondazione a medio lungo termine

Bilancio sociale Report autonomo che espone le informazioni economiche, sociali e ambientali per gli stakeholder

Dialogue Presenza sul sito web di strumenti che permettono alle fondazioni di condividere informazioni e idee Facebook Twitter YouTube Google+ Pinterest Instagram

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Tabella 2 – Numero di fondazioni di comunità per decade di fondazione

Decade di fondazione 1990 2000 2010 Totale

N. di FC 2 24 9 35

 

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Tabella 3 – Informazioni specifiche per i donatori

Sezione dedicata ai donatori Informazioni su come donare Possibilità di donare on-line

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Figura 1 – Numerosità delle informazioni sulla financial disclosure

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Tabella 4 – Frequenza della financial disclosure per decade

Decade Bilancio annuale Politiche di investimento Fondi Progetti Bandi

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Figura 2 – Numerosità delle informazioni sulla performance disclosure

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Tabella 5 – Frequenza della performance disclosure per decade

Decade Missione e valori Storia Paini e programmi Bilancio sociale

N. % N. % N. % N. %

1990 2 6% 2 6% 0 0% 1 7%

2000 24 73% 22 71% 1 50% 10 71%

2010 7 21% 7 23% 1 50% 3 22%

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Tabella 6 – Profondità della financial disclosure

Tabella 7 – Profondità della financial disclosure per decade Livello di profondità 1 2 3 4 5 Totale 1990 Bilancio annuale 0 0 0 0 2 2 Politiche di investimento 0 0 0 0 0 0 Fondi 0 0 0 0 2 2 Progetti 0 0 0 0 2 2 Bandi 0 0 0 1 1 2 2000 Bilancio annuale 0 0 3 0 12 15 Politiche di investimento 0 0 0 0 0 0 Fondi 1 1 4 0 11 17 Progetti 2 1 1 0 19 23 Bandi 2 0 0 3 14 19 2010 Bilancio annuale 0 0 1 0 2 3 Politiche di investimento 0 0 0 0 0 0 Fondi 1 0 1 1 0 3 Progetti 0 4 0 1 3 8 Bandi 0 0 0 2 1 3  &RQULIHULPHQWRDOODFDSDFLWjGLGDUHWUDVSDUHQ]DGHOOHVFHOWHHGHOOHDWWL YLWjFKHOHIRQGD]LRQLVYROJRQRSHUSHUVHJXLUHODSURSULDPLVVLRQHO¶DQDOLVL KDHYLGHQ]LDWRFRPHO¶DWWHQ]LRQHGLIIXVDQHLVLWLZHEDOODPLVVLRQHHYDORULH DOODVWRULDQRQFRUULVSRQGHDGXQDDOWUHWWDQWDDWWHQ]LRQHDOGHWWDJOLRQHOFRQ WHQXWRGHOO¶LQIRUPD]LRQHVWHVVD7DEHOOD 

Tabella 8 – Profondità della performance disclosure

Livello di profondità Missione e valori Storia Piani e programmi Bilancio sociale

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Tabella 9 – Profondità della performance disclosure per decade

Livello di profondità

1990 2000 2010

Miss. e

val. Sto-ria Piani e progr. soc. Bil. Miss. e val. Sto-ria Piani e progr. soc. Bil. Miss. e val. Sto-ria Piani e progr. soc. Bil.

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Figura 3 – La presenza di link ai social media sui siti web delle fondazioni

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Tabella 10 – Numero di social media utilizzati dalle FC italiane

N. di social media 0 social 1 social 2 social 3 social 4 social 5 social 6 social 7 social Totale

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1990 1 4% 1 5% 1 11% 0 0% 1 5% 1 8% 1 6%

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