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Expert Focus FOCUS 2019 I 3 EXPERT EXPERT FOCUS Schweizerische Zeitschrift für Wirtschaftsprüfung, Steuern, Rechnungswesen und Wirtschaftsberatung Revue suisse pour l’audit, la fiscalité, la comptabilité et le conseil économique Spezialnummer : Philanthropie Numéro spécial : Philanthropie Personalized Philanthropy Investment-Readiness of Non-Profit Organisations Blockchain and Philanthropy Sustainability Footprinting as a Tool to implement Mission-Related Investing Profit and Non-Profit Purposes Gewinnorientierte und gemeinnützige Zwecke Utilité publique et activité économique Philanthropie et TVA 3 I 2019 www.expertfocus.ch www.expertsuisse.ch EXPERTsuisse Treuhandtagung 2019 Treuhandunternehmen zukunftsfähig machen 11. April 2019 (Zürich, ganztags) In diesem Jahr fragen wir uns, wie Treuhandunternehmen den technologischen Veränderungen, die unter dem Stichwort «Digitalisierung» zunehmend auch das Finanz- und Rechnungswesen durchdringen, begegnen können. Wir fragen weiter, was dies im Hinblick auf das Mandatsmanagement, die Kollaboration mit dem Kunden und für die Mitarbeitergewinnung und -führung bedeutet. Die Fachtagung soll dabei einen ungezwungenen Austausch innerhalb der Treu- handbranche sowie zu Vertretern von EXPERTsuisse ermöglichen. Tagungsleiter Thomas Koller, dipl. Treuhandexperte, Präsident Fachbereich Treuhand/Wirtschaftsberatung von EXPERTsuisse, Verwaltungsratspräsident und Partner, OBT AG, Zürich Melden Sie sich noch heute an: www.expertsuisse.ch/weiterbildungskalender EXPERTsuisse_Treuhandtagung_2019_Inserat_A4_EF_CC15.indd 1 17.01.19 13:35 EDITORIAL / ÉDITORIAL UN REGARD NEUF SUR LA PHILANTHROPIE Le pari de faire le point sur la belle réus- disruption ne s’arrête pas au contexte des entreprises, de site du Centre en philanthropie de nos institutions politiques et publiques, de la société, et où l’Université de Genève, lieu d’échanges notre mode de penser et de fonctionner sera profondément et d’innovation dans un domaine en impacté par ces changements, le philanthrope fait entrevoir pleine mutation, semble gagné. Il y a une nouvelle voie. Epic, une fondation new-yorkaise, a par moins de deux ans, le Professeur Henry exemple pour mission de lutter contre les inégalités sociales. Peter créait le Centre en philanthropie Elle a créé des organisations à but non lucratif (OBNL) ainsi à l’Université de Genève. Bien que très que des entreprises sociales, les propose à des donateurs sé- jeune, ce Centre est déjà devenu une ré- lectionnés selon leur impact social, le mode de gouvernance férence dans les milieux académiques et professionnels, et et les finances, et conclut ainsi: «ce modèle fait migrer la phi- connaît un rayonnement important. lanthropie de la charité à l’impact social». La philanthropie, un sujet complexe. Les réflexions sur Faire avancer les choses. L’action en faveur de l’intérêt col- l’état actuel et les perspectives de cette discipline sont abor- lectif, les fondations qui se dotent de nouveaux outils au dées dans une succession d’articles éclairant diverses facettes service de leur mission d’intérêt général ainsi que cette vo- de la philanthropie. Ils sont le reflet des échanges et des acti- lonté d’engagement ont un impact sur la société d’au- vités en cours au Centre. Les auteurs abordent la complexité jourd’hui et de demain. L’indispensable place de l’éthique, du sujet avec les exigences élevées imposées aux chercheurs de valeurs telles que la considération, l’ouverture, l’entraide, et aux professionnels tout en maintenant un style accessible la réciprocité et la solidarité contribuent à une croissance à un public plus large. responsable. La philanthropie englobe toutes ces valeurs et les promeut dans l’optique d’un monde meilleur. Une prise de conscience. Le moment de la publication de ce numéro n’est pas le fruit du hasard. Dans un monde où la Anne-Françoise Betz, Directrice de la Rédaction Suisse romande EIN NEUER BLICK AUF DIE PHILANTHROPIE Nun liegt sie vor: eine erste Bilanz über den Erfolg des Zent- Denken und Handeln massive Veränderungen durchläuft, rums für Philanthropie an der Universität Genf als Ort des zeigt der Philanthrop neue Wege auf. Die New Yorker Stif- Austauschs und der Innovation für einen Sektor, der einem tung Epic beispielsweise will soziale Ungleichheit bekämp- tiefgreifenden Wandel unterliegt. Vor knapp zwei Jahren fen. Sie gründet gemeinnützige Organisationen und Sozial- gründete Professor Henry Peter das Zentrum für Philanth- unternehmen und empfiehlt sie Spendern, die nach sozialer ropie an der Universität Genf. Schon heute ist das noch Wirkung, Unternehmensführung und Finanzkraft ausge- junge Zentrum in akademischen Kreisen und unter Prakti- wählt werden. Sie kommt zum Schluss: «Mit diesem Modell kern eine Referenz und verzeichnet einen wachsenden Ein- verlagert sich die Philanthropie von der Wohltätigkeit hin fluss. zur gesellschaftlichen Wirkung». Philanthropie – ein komplexes Thema. Eine Reihe von Die Entwicklung vorantreiben. Auf das Gemeinwohl aus- Artikeln beleuchtet den aktuellen Stand und die Perspekti- gerichtetes Handeln, Stiftungen, die sich für ihre gemein- ven der Philanthropie sowie deren diverse Facetten. Die Arti- nützige Mission neuer Instrumente bedienen, sowie die Be- kel spiegeln den Austausch und die Aktivitäten des Zent- reitschaft zum Engagement bleiben nicht ohne Wirkung rums wider. Die Autoren gehen die Komplexität des Themas auf die Gesellschaft von heute und morgen. Der unverzicht- mit wissenschaftlichem Anspruch an, achten jedoch darauf, bare Stellenwert der Ethik und Werte wie Rücksichtnahme, dass sie für die breite Öffentlichkeit verständlich bleiben. Offenheit, gegenseitige Hilfe, Reziprozität und Solidarität tragen zu einem verantwortungsvollen Wachstum bei. All Sensibilisierung. Es ist kein Zufall, dass diese Ausgabe jetzt diese Werte schliesst die Philanthropie ein und fördert sie – erscheint. In einer Welt, in der nicht allein Unternehmen, po- im Interesse einer besseren Welt. litische und öffentliche Institutionen und die Gesellschaft disruptivem Wandel unterliegen, sondern in der auch unser Anne-Françoise Betz, Redaktionsleitung Westschweiz 3 | 2019 EXPERT FOCUS 111 INHALT / SOMMAIRE MÄRZ / MARS 2019 STANDPUNKT / LE POINT SUR … Peter Vogel, Malgorzata Kurak, Johannes Huebner 133 Blockchain and Philanthropy In this article the authors seek to address the opportuni- Anne-Françoise Betz ties and threats put together with adopting blockchain 111 Éditorial: Un regard neuf sur la philanthropie in the giving space. 111 Editorial: Ein neuer Blick auf die Philanthropie Vincent Pfammatter, Adrien Alberini, Kevin Guillet Henry Peter 137 Data Protection and the Swiss Non-Profit 114 Le point sur …: Une perspective académique Sector et pluridisciplinaire de la philanthrophie The new GDPR marked an unprecedented change in the 115 Standpunkt: Eine wissenschaftliche, EU data protection landscape. Charities are concerned by interdisziplinäre Betrachtung der Philanthropie these changes, even if they are Swiss-based entities and do not aim for profits. Similarly, international organiza- tions cannot fully ignore this new legislation. Excep- tions and specificities apply however to such entities. IN DER TIEFE / EN PROFONDEUR / IN DEPTH CORPORATE GOVERNANCE UNTERNEHMENSBERATUNG / Giulia Neri-Castracane CONSEIL D’ENTREPRISES / 143 Interactions between Philanthropy and CSR BUSINESS CONSULTING This article reviews the interactions between CSR and Emma Tieffenbach philanthropy, in the context of their contribution to 116 La science du don sustainable development and the common good, based Pourquoi les gens donnent-ils? Une hypothèse influente on their main differences and similarities, particularly est qu’ils cherchent à éprouver le plaisir de donner (warm from a Swiss law perspective. glow-feeling). Les experts semblent s’être fait chacun Guillaume Jacquemet une idée intuitive de ce plaisir typiquement philanthro- 150 Effective Corporate Governance pique. La disparité de leurs conceptions autorise à se de- of Foundations mander s’ils parlent vraiment de la même chose. Nonprofits – especially foundations – are increasingly Giuseppe Ugazio expected to operate as effectively as possible and, in recent 121 Personalized Philanthropy years, calls for improved accountability and transpar- Philanthropy is characterized by a tension between pro- ency have become more strident than ever. moting moral values aimed at increasing humanity’s Philipp Krueger quality of life and the material cost incurred to achieve 158 Sustainability Footprinting as a Tool to said goal. Material values and preferences are well cap- implement Mission-Related Investing tured by computational models of choice; however, little Traditionally, philanthropic organizations have sepa- is known about moral values: can computation models of rated grant-making from endowment management. This choice explain moral preferences? article discusses how the concept of sustainability foot- Georg von Schnurbein printing can be used to better align endowment manage- 125 Investment-Readiness of Non-Profit ment and philanthropic objectives. Organisations Most NPOs are used to receiving donations or state fun- ding. They are highly skilled at fundraising or negotia- RECHT / DROIT / LAW ting subsidies. However, in recent years, a new type of Henry Peter, Livia Ventura, Delphine Bottge, funding has emerged: social investors are following a Vincent Pfammatter different logic to solving social problems and financing 163 Profit and Non-Profit Purposes projects. How do legal systems in Switzerland and abroad inno-
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