Chiara Leardini is an Associate Professor in Business Economics at the University of Verona, Italy. Her research interests are in the area of performance measurement and accountability in nonprofit organizations and public organization, accounting and governance in bank foundations, and accounting history.      Gina Rossi is an Assistant Professor in Business Economics at the University of Udine, Italy. Her research covers different topics, such as accounting and financial reporting, accounting history, accounting and governance in bank foundations, social responsibility in the private, public and non-profit sector.Sara Moggi is a Research Fellow in Business Administration at University of Verona (Italy). Her studies interest are in social and environmental reporting and the stakeholder theory analysis in nonprofit organizations and in the public sector.

• Italian Bank Foundations and Governance.- Outlining Italian Bank Foundations.- Governance Roles and Responsibilities.- Composition of the Boards.- Governance and Strategic Planning.- Appendix.

Chiara Leardini is an Associate Professor in Business Economics at the University of Verona, Italy. Her research interests are in the area of performance measurement and accountability in nonprofit organizations and public organization, accounting and governance in bank foundations, and accounting history.      Gina Rossi is an Assistant Professor in Business Economics at the University of Udine, Italy. Her research covers different topics, such as accounting and financial reporting, accounting history, accounting and governance in bank foundations, social responsibility in the private, public and non-profit sector.Sara Moggi is a Research Fellow in Business Administration at University of Verona (Italy). Her studies interest are in social and environmental reporting and the stakeholder theory analysis in nonprofit organizations and in the public sector.

• Italian Bank Foundations and Governance.- Outlining Italian Bank Foundations.- Governance Roles and Responsibilities.- Composition of the Boards.- Governance and Strategic Planning.- Appendix.

Chiara Leardini is an Associate Professor in Business Economics at the University of Verona, Italy. Her research interests are in the area of performance measurement and accountability in nonprofit organizations and public organization, accounting and governance in bank foundations, and accounting history.      Gina Rossi is an Assistant Professor in Business Economics at the University of Udine, Italy. Her research covers different topics, such as accounting and financial reporting, accounting history, accounting and governance in bank foundations, social responsibility in the private, public and non-profit sector.Sara Moggi is a Research Fellow in Business Administration at University of Verona (Italy). Her studies interest are in social and environmental reporting and the stakeholder theory analysis in nonprofit organizations and in the public sector.

• Italian Bank Foundations and Governance.- Outlining Italian Bank Foundations.- Governance Roles and Responsibilities.- Composition of the Boards.- Governance and Strategic Planning.- Appendix.