Academic papers

to come

       The war in Ukraine, volunteers and non-profit organizations: impact of the martial law and the related new regulatory requirements, Mariia Kostiv, Volodymyr Kochyn, Giulia Neri-Castracane, Giedre Lideikyte-Huber, The Journal of Philanthropy and Marketing (à confirmer)

      The neglected dimension of meaning in life: having a positive impact on others, Joffrey Fuhrer & Florian Cova, PsyArXiv preprint

"Charitable deductions: modelling of longitudinal taxpayers’ data for time-regularity estimation and future predictions", Marta Pittavino and Giedre Lideikyte Huber, Journal of the Royal Statistical Society, Statistics in Society, Series A


Leveraging AI to Map SDG Coverage and Uncover Partnerships in Swiss Philanthropy, Maria Cristiana Tudor, Lucia Gomez, Camilla Della Giovampaola, Hubert Halopé, and Giuseppe Ugazio. In: Walker, T., Wendt, S., Goubran, S., Schwartz, T. (eds) Artificial Intelligence for Sustainability. Palgrave Macmillan, Cham, pp 175-206, 24 January 2024

Honesty is predicted by moral values and economic incentives but is unaffected by acute stress, Nina M. Sooter, Rajna Gibson Brandon, Giuseppe Ugazio, Journal of Behavioral and Experimental Finance, 03/2024

From diversity to pluralism: is everyone included?, Laetitia Gill & Maja Spanu, The Journal of Philanthropy and Marketing, 02/2024. This article is part of the Dialogue special issue for the 2023 ERNOP Conference, Safe Space for Philanthropy: Diversity and Inclusion.


Fondations, planification successorale et gouvernance familiale : Réflexions sur la liberté du disposant dans la transmission de ses actifs et de ses valeurs, Delphine Bottge & Laurie Liccardo, not@lex, Revue de droit privé et fiscal du patrimoine, Schulthess, Editions Romandes, 3/2023

Is the warm glow actually warm? An experimental investigation into the nature of determinants of warm glow feelings, R. T. Bianchi, F. Cova & E.Tieffenbach,  International Journal of Wellbeing, September 2023

Are Self-transcendent Emotions One Big Family? An Empirical Taxonomy of Positive Self-transcendent Emotion Labels, Affective Sciences, Angela Gaia F. Abatista & Florian Cova, 19 juin 2023

Current and Potential AI use in Swiss Philanthropic Organizations – Survey Results, SwissFoundations, Camilla della Giovampaola , Maria Cristiana Tudor, Lucia Gomez and Giuseppe Ugazio, June 14, 2023

Nouveautés pour les associations et les fondations - Modifications législatives 2023, Giulia Neri-Castracane & Vincent Pfammatter, first publication in Expert Focus 2023, June, p. 262 ss 

A validation and comparison of three measures of participants’ disposition to feel moved (introducing the Geneva Sentimentality Scale), Florian Cova & Jordane Boudesseul, May 30, 2023

Virtual Reality for Philanthropy: A Promising Tool to Innovate Fundraising, Cambridge University Press, Nina M. Sooter and Giuseppe Ugazio, May 18, 2023

The Normative Effects of ESG Expectations on Companies and their Directors, Henry Peter & Aurélien Rocher, SZW / RSDA, April 2023, p.453-469

Numérisation pour les fondations classiques: une opportunité? Un défi à relever, Aline Kratz-Ulmer & Dominique Favre, Expert Focus, April 2023

For-profit Philanthropy: Elit power and the treat of limited liabilities companies, donor advised funds, and strategic corporate giving, Dana Brakman Reiser & Steven A. Dean. Reviewed by Giedre Lideikyte Huber, and published online by De Gruyter, April 4, 2023

Corporate Sustainability Due Diligence and the New Boundaries of the Firms in the European Union, in European Business Law Review, L. Ventura, n. 34, vol. 2, 239-268, 2023

Sustainable Procurement: The Active Role of the State in Building a Sustainable and Inclusive Economic Growth, in State and Enterprise. Legal Issues in the Global Market, B. De Donno, L. Ventura, eds. by M.R. Mauro and F. Pernazza, Springer, 2023, 259-281


La philanthropie au-delà des fondations, Rapport sur les fondations en Suisse 2022, (CEPS, UniZH, SwissFoundations), 05.2022

Incitations fiscales pour les donateurs - Aperçu et recommandations pour la Suisse, H. Peter, G. Liedeikyte Huber, Revue fiscale, 10/2022, pp.722-742

Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland, G. Lideikyte Huber, M. Pittavino, Journal of Empirical Legal Studies, 19:3, 24.07.2022

Philanthropy and the For-profit Corporation: The Benefit Corporation as The New Form of Firm Altruism, in European Business Organization Law Review, L. Ventura, n. 3, 2022, 603-632

The social enterprise movement and the birth of hybrid organizational forms as policy response to the growing demand for firm altruism, The International Handbook of Social Enterprise Law. Benefit Corporations and Other Purpose Driven Companies, L. Ventura, eds. by H. Peter, C. Vargas Vasserot, J. Alcalde Silva, Springer, 2022, 9-25

Social Enterprises and Benefit Corporations in Italy, in The International Handbook of Social Enterprise Law. Benefit corporations and other purpose driven companies, L. Ventura, eds. by H. Peter, C. Vargas Vasserot, J. Alcalde Silva, Springer, 2022, 651–674

Verso un nuovo Statuto delle imprese ‘for benefit’ del ‘Quarto settore’ e il new normal post-covid, Comparative Law in Times of Emergencies, B. De Donno, L. Ventura, eds. by G. Giannone Codiglione, L. Pierdominici, Roma TrE-Press, Roma, 2022, 401-431


Supply Chain Management and Sustainability: The New Boundaries of the Firm, Uniform Law Review, L. Ventura, n. 3, 2021, 599–634

Corporations as new philanthropists, S. Bey, H. Peter, Alliance magazine, 13.09.21

Erfolgreiche Führung dank Diversität, A. Kratz-Ulmer, SPV, Special Edition 8/2021, pp. 28-30.

The Importance Of The « G » - An example from an ESG-Investing Foundation, D. Bottge, J. Dif, Philanthropy Impact Magazine, 07/2021, pp.31-32.

Une cohabitation à impact, D. Bottge, Fondations Actionnaires & Investisseurs : un intérêt commun ? Philrouge, 07/2021, p.55.

Foundation Diversity Management: Wo stehen wir diesbezüglich in der Schweiz?, A. Kratz-Ulmer, Stiftung & Sponsoring, 4/2021, pp.14-15.

Diversity in Swiss Foundation Boards, A. Kratz-Ulmer, L. Gill, Expert Focus, 04/2021, pp.219-222.

Sociétés hybrides, entreprises sociales, B-Corp: Le droit suisse est-il approprié?, H. Peter, V. Pfammatter, SZW / RSDA, 03/2021, pp. 289-301.

Switzerland: Reassessing Tax Incentives, Data Collection & Sector Transparency, G. Lideikyte Huber, PANL Perspectives, Carlton University, 31.03.2021

The OECD Report on Taxation and Philanthropy - Main findings and policy options for Switzerland, G. Lideikyte Huber & H. Peter, Expert Focus, 2/2021, pp.108-112.

Personelle Diversität im obersten Organ, A. Kratz-Ulmer, SZS 1/2021, p. 3-6.

The Foundation owned Company model: the path to build tomorrow society by unifying long-termism and philanthropic impact, D. Bottge, Philanthropy Impact, 01/2021, pp.12-14.



Tax incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research, G. Lideikyte Huber, World Tax Journal, Q3 2020, 8/2020

Le “società benefit” nel mondo: un’analisi comparata, L. Ventura, Societa' benefit. Profili giuridici ed economico-aziendali, C. Bellavite Pellegrini, R. Caruso eds., EGEA, Milano, 2020, pp.115-126.

Hybride Rechtsformen für das soziale Unternehmertum. Die italienische Società Benefit und die deutsche Perspektive, L. Ventura & Thomas Schüßler, Recht der Internationalen Wirtschaft, n. 7, 2020, pp. 405-411.

Redistribuer le sang: le confisquer, le vendre ou le donner?, E. Tieffenbach, Donner de son sang, ouvrage collectif sous la direction de Jean-Daniel Tissot et Philippe Schneider, Edition Favre, Lausanne-Paris, 07/2020, pp. 223-251.

Réparation du dommage infligé à des biens culturels, P. Fischer, LawInside, 4/2020.

Wirkungsvollere stiftungstätigkeit mittels "Foundations Diversity Management", A. Kratz-Ulmer, SZW-RSDA, 4/2020, pp.460-465.

Compensation of nonprofit board members - A new end that justifies the means? G. Jacquemet, NORRAG special issue 04, New Philanthropy and the Disruption of Global Education, pp.75-79.

Digitale Transformation in Förderstiftungen, A. Kratz-Ulmer & J. Schudel, Stiftung & Sponsoring, 4/2020, p. 24 ss. 

Encouraging Sustainable Investments with Direct Tax Reliefs: Swiss and EU State Aid Framework, G. Lideikyte Huber/H. Peter, IFF Forum für Steuerrecht, 3/2020.

Mehr Vielfalt in Stiftungsräten, A. Kratz-Ulmer,  Fundraiser-Magazin, 02/2020, pp.48-49.

Supply Chain and Sustainability. A Research for the Human-Centred Business Model Project, L. Ventura, Comparazione e diritto civile, n. 2, 2020, pp. 583-623.

Public procurement e sostenibilità. Convergenze trasversali dei sistemi giuridici contemporanei, L. Ventura, Diritto del commercio internazionale, n. 1, 2020, pp. 243-282.

The Essential Role of Enterprises for an Inclusive and Sustainable Development: Towards a New Uniform Model Law for the Social Enterprise?, L. Ventura, 17 European Company Law Journal, n. 1, 2020, pp. 7-14.

Les fondations face au COVID 19, A. Kratz-Ulmer, Aspects, 1/2020, p. 41.


The Art of giving- art law and philanthropy, N. Buck, Art law Magazine, 12.2019

Ein Trustrecht für die Schweiz, A.Kratz-Ulmer, Die Stiftung, 11/2019

Unternehmensstiftungen, A.Kratz-Ulmer and S.Kissling, Unternehmer Zeitung, 09/2019, p.34

Diversität in Stiftungräten in der Schweiz, A.Kratz-Ulmer, J.Schudel, Stiftung & sponsoring, 04/2019, pp.32-33

Les avocats et la RSE, G.Neri-Castracane, Anwalts Revue de l'avocat, 03/2019, pp.134-138


Mehr diversität gefragt, A. Kratz-Ulmer und J.Schudel, Die Stiftung Schweiz, 09/2018

Frau gesucht, A. Kratz-Ulmer und J. Schudel, Fundraiser Magazine, 06/2018

La responsabilité sociale des entreprises et la philanthropie, H.Peter, 04/2018

Philanthropy and taxation, G.Lideikyte Huber, Expert Focus, 03/2018, pp.209-213

Les avocats et la philanthropie, H.Peter, La revue de l'avocat,  02/2018, pp.79-85

Swiss legal and tax implications of social impact bonds, S.Brunschwig and P.Fischer, Jusletter, 01/2018

Einfluss und Wirkungen von Corporate Social Responsibility auf den Finanzplatz, H.Peter/G.Neri-Castracane, Finanzmarktaufsicht und Finanzmarktinfrastrukturen, St. Galler Handbuch zum Schweizer Finanzmarktrech,  (éds. Peter Sester/Beat Brändli/Oliver Bartholet/Reto Schiltknecht), Dike Verlag, Zurich/St. Gall, 2018

Benefit corporation e società benefit tra innovazione creativa e imitazione di modelli, in Dalla benefit corporation alla società benefit,Barbara De Donno, L.Ventura, Livia Ventura eds., Collana di Studi del Dipartimento di giurisprudenza - LUISS Guido Carli, Bari, Cacucci, 2018, pp. 81-109


Investing in managerial honesty, R.Gibson, M.Sohn,  C.Tanner and A.Wagner, Swiss Finance Institute, 10/2017

Groupes, sociétés de famille et entreprises responsables: à la recherche d'une gouvernance idoine..., H.Peter/G.Jacquemet, Développements récents en droit commercial VI (éd. David-André Knüsel), Publication des actes de la journée CEDIDAC, 03/2017

Prior to 2017

Benefit corporation e circolazione di modelli: le società benefit, un trapianto necessario?, L.Ventura, Contratto e impresa, n. 4-5, 2016, pp. 1134-1167

La società benefit: la nuova dimensione dell’impresa italiana, L.Ventura /A.Monoriti, Rivista Nel Diritto, n. 7, 2016, pp.1125-1132

Corporate Social Responsibility, Sustainable Development et Corporate Governance: quelles corrélations?, H.Peter/G.Jacquemet, Revue suisse de droit des affaires et du marché financier, 03/2015

Corporate Social Responsibility et PME: un certain formalisme est nécessaire et utile, H.Peter/G.Jacquemet, L'Expert-Comptable Suisse, 03/2015

Corporate Social Responsibility: analyse des rapports 2013 des dix plus grandes sociétés du SMI, H.Peter/G.Jacquemet, L'Expert-Comptable Suisse, 11/2014

The social responsibility of businesses, Presses Universitaires de Rennes, François Dermange, 01/2010

Devoir de transparence des entreprises (ou de la responsabilité sociale des sociétés), H.Peter, Medialex, 2004