Atti di liberalità e governance societaria: un inquadramento funzionale della capacità donativa delle persone giuridiche

This paper examines the possibility that commercial legal entities may engage in acts of donation, considering the potential conflict between profit-making purpose and private and contractual autonomy. The study is conducted from a civil law perspective, through a comparative anal- ysis of European, common law, and BRICS+ legal systems. In this per- spective, after addressing the development of the Italian doctrinal and judicial debate on the capacity of legal persons to make donations, the study analyzes the implications for corporate purpose and governance, especially considering corporate interest, directors’ fiduciary duties, and the protection of shareholders and creditors.