Contenuti per la categoria: Finanza, economia e religione

SOMMARIO: 1. Osservazioni propedeutiche: la crescente rilevanza di un approccio metodologicamente propenso alla riconversione ambientale e alla solidarietà sociale - 2. Caratteristiche generali idonee a proporre le dottrine buddhiste come case study di precipua significatività - 3. Le tracce di una riflessione culturalmente orientata: l’eredità dei maestri canonici - 4. Gli insegnamenti del Buddha come principi di una taumaturgia giuridica interculturale - 5. L’astensione curativa: una nozione rafforzata di condotte omissive - 6. Un bilancio casistico: materiali di studio sui rapporti tra il buddhismo e le istituzioni statali - 7. Possibile conclusione a partire dallo stato dell’arte: il buddhismo tra dottrina, rito e habitus.

Sustainability and environmental transition: the legal Buddhist contribution

ABSTRACT: We are currently experiencing an increasing attention on the economic sustainability and the environmental issues. This process still merely seems a theoretical declaration because its concrete efforts are appearing weak and fragile. The aim of this essay is to underline the possibility of a better comprehension of those sets of problems by studying the spiritual and legal contribution of Buddhism: a not theistic axiology that implies a renewed approach to ecology and economics, able to determine methodological consequences even in the sphere of public law.

SOMMARIO: 1. Il discorso del Santo Padre Francesco (Santa Sede in senso proprio) ai membri dell’Assemblea Generale dell’Organizzazione delle Nazioni Unite - 2. La posizione della Santa Sede in senso lato e dei vertici della Chiesa italiana - 3. Odierne prospettive nella linea di lavoro politico - 4. La via africana sul debito - 5. Argentina e Fondo Monetario Internazionale (FMI).

Holy See and illegitimate debt. The path to the International Court of Justice (2015-2022)

ABSTRACT: This work offers a synthesis of the main steps of the process towards the International Court of Justice, accomplished over a seven-year period by the Holy See and the Cartel of jurists inspired by the Charter of Sant’Agata de’ Goti – Declaration on Usury and International Debt (1997). The starting point is Holy Father Francis’ speech at the United Nations General Assembly (New York, September 25, 2015), where the devastating deviations of speculative finance were condemned. Next, the points of convergence with the positions taken on the matter by the Italian Bishops’ Conference (CEI) are described, as well as today’s perspectives on debt and the International Court of Justice, in the line of political engagement, with regard to the Gentiloni government and the first Conte government. Completing the discussion is a report on what the author calls the African way on debt and an in-depth look at the differences from a recent wide-ranging initiative aimed at resolving the long-standing issue of the Argentine debt.

SOMMARIO: 1. Le implicazioni dell’emergenza pandemica sulla Costituzione economica nell’ottica del diritto ecclesiastico - 2. Enti ecclesiastici-religiosi e impresa sociale. Una lettura in parallelo attraverso la lente (dell’art. 1 e) dell’art. 41 della Costituzione - 3. Libertà di iniziativa economica, socialità dell’impresa e impresa sociale normativizzata - 4. Libertà di iniziativa economica, socialità dell’impresa e perimetrazione materiale del fine di religione e di culto - 5. Istanze (disattese) di liberalizzazione. Le pressioni della nuova realtà socio-economica e la garanzia dell'art. 20 Cost. - 6. L'incontro/scontro normativo tra ente ecclesiastico-religioso e impresa sociale. In particolare, il fine religioso-cultuale quale grande assente del d.lgs. n. 112 del 2017. Ragioni e ricadute disciplinari - 7. Il ramo impresa sociale dell’ente ecclesiastico-religioso civilmente riconosciuto. La confermata esclusione delle attività secondarie e strumentali dall’ambito applicativo del decreto - 8. Il regolamento del ramo e il patrimonio destinato tra oneri di conformazione e preservazione dell’identità religioso-confessionale dell’ente - 9. L’ipotesi (non così scontata) della costituzione di una impresa sociale autonoma e il tema (sottovalutato) della collocazione dell’ente ecclesiastico-impresa sociale nel mercato dei beni e dei servizi (sociali) - 10. Riassumendo. Nodi da sciogliere e soluzioni da indagare.

Religion and Economic Constitution. On the relationship between religious bodies and social enterprise

ABSTRACT: The paper focuses on the relationship between religious bodies and social enterprise, considering it as an important verification ground of religion’s place in the legal dynamics of the so-called Economic Constitution. Lights and shadows in this relationship are closely linked to the difficulties of State-Church concerted legislation on ecclesiastical-religious bodies, especially when compared to the constitutional protection of purposes of religion and worship (art. 20 of Italian Constitution).
 

SOMMARIO: 1. Premessa: l’Islam tra religione ed economia - 2. Dalla finanza al contratto islamico, tra vincolo e libertà: alla ricerca di una teoria generale dei contratti - 3. L’etica islamica dei contratti: divieto di ribà e divieto di ghàrar - 4. Operatività delle attività della banca islamica e contrattualistica commerciale Shari’ah Compliant - 5. I contratti di tipo partecipativo: “mudàraba” e “mushàraka” - 6. (segue) Tipologie di mudàraba - 7. Cenni conclusivi e prospettive future.

The Prophet's Economy: Islamic Finance and the Religious Foundations of Islamic Law of Shari'ah Compliant Contracts

ABSTRACT: The growing presence of Muslim believers in Europe has increasingly led to heated debates also at the doctrinal level. Legal and economic literature, particularly, has recently emphasised the importance that inclusive, effective and efficient financial regulation can have on the degree of integration of the Islamic communities present in non-Muslim contexts. Since the Shari'ah dictates a series of behavioural rules in different sectors of the believer’s life, the Koran and the narratives of the Prophet (hadith) offer a series of prescriptions also in economic matters. With the aim of outlining the religious and juridical reasoning of the so-called halal economic dimension, this paper first examines the economic principles of Islamic finance: the prohibition of ribà (interest), the prohibition of ghàrar (uncertainty) and that of maysìr (speculation). It then provides a recognition aimed at finding a general theory of Islamic contracts. Finally, it reconstructs the discipline of the mudàraba and musharàka participatory contracts. These two forms of contracts represent a product of Islamic finance widely used in banking-financial practice and considered by Islamic legal schools to be totally in conformity with the Word of Allah. They are therefore instruments of comparison particularly interesting as well as useful for the Italian legal system. They can represent a flywheel for the integration of Muslims in the social fabric, and at the same time, an antidote to the unstable European economic panorama.

SOMMARIO: 1. Breve premessa – 2. Le rationes che hanno portato alla cristallizzazione di una normativa anti-corruzione e all’implementazione della Convenzione di Merida – 3. I principi fondamentali del nuovo Motu proprio – 4. La nozione di conflitto di interesse e strumenti “preventivi” – 5. Segue. Le cause di incompatibilità – 6. Le tipologie di procedure aggiudicatorie e documentazione – 7. L’esecuzione del contratto oggetto della procedura di aggiudicazione: risvolti civilistici – 8. La lotta alla corruzione – 9. I rimedi giurisdizionali previsti.

Conflicts of interest and corruption: scattered notes on the new regulatory framework envisaged by the Motu Proprio on “transparency, control and competition in the award procedures”

ABSTRACT: This contribution expresses the first notes on the fight against corruption, but even before the fight against conflicts of interest in the Vatican City State and the Holy See a few days after the adoption of the Apostolic Letter in the form of a Motu Proprio adopted by the Supreme Pope Francis for transparency, control and competition in award procedures. Far from wanting to be a decisive contribution, given the novelty of the discipline, surely the paper investigates the reasons that led to the adoption of such legislation, the founding principles that must permeate the entire discipline, the different types of award procedures and the “preventive” tools set as a “bulwark” of the fight against corruption and, even before, its so-called phase “prodromal”, represented by conflicts of interest. The contribution also focuses on the exquisitely civil aspects (good faith, correctness, exactness of the fulfillment) regarding the execution of the contract to be awarded and on the procedural aspects.

SOMMARIO: 1. Premessa - 2. Una rivoluzione contraddittoria - 3. Chiesa e denaro: la questione del prestito a interesse - 4. La svolta della Rerum Novarum: associazionismo e cooperazione - 5. Cattolicesimo e corporativismo - 6. Gli anni ’30 e l’eclissi dell’economia liberale - 7. Il dopoguerra italiano: un miracolo a metà - 8. Gli effetti negativi dei cattolici in politica, Giovanni Paolo II e il dialogo con il mercato.

Between the Economics of Religion and Religious Economics. Tangent Questions Regarding Italian History and Economic Theory.

ABSTRACT: The paper discusses the most important points of the relationship between social Christian thought and economic facts and how they developed in Italy, with particular reference to the application of competitive market principles. Starting with the second half of the 1800s, it is possible to argue that both the social doctrine and market theories had scarse impact on each other and more importantly, that they did not interact in a way which would have been useful. The author covers the main and most significant contributions that economists, sociologists, philosophers and politicians tried to bring to this missing debate between economic science and religious principles. In view of the creation of a society which responds to mankind’s real needs, we feel the lack of such a debate even though today we are witnessing a certain awakening.

SOMMARIO: 1. Premessa - 2. Sharia compliant - 3. Murabah - 4. Ijaraha - 5. Istisna’a - 6. Sukuk - 7. Conclusioni.

Islamic finance compatibility with the Italian legislation

ABSTRACT: Some verses of Allah that were revealed to the Prophet Mohammad in Quran were regarding economic issues. Further they were enriched in the legal framework of reference by other sources of Islamic law “Sharia” like; the Hadith (the sayings of the Prophet transmitted first orally and then transcribed), the Sunna (the tradition dictated by the words and actions of the prophet and the remembrance of the prophet statements by his first followers), and finally of Fiqh that is the Islamic jurisprudence dictated by the doctrinal interpretation of the various juridical schools. Islamic finance products which are derived from Sharia based on religious principles are very compatible with the system of traditional financial products, except for some ethical (excluded by the Sharia supervisory board) and fiscal (to avoid double taxation measures of some Islamic finance transactions), which could enhance the market attaractiveness prespective. The present study aims to investigate and identify the regulatory changes that can be implemented in the Italian legislations to make them compatible with the applicability of the typical Islamic financial contracts.

Prendo spunto per iniziare il mio intervento citando il punto n. 19 del documento Oeconomicae et Pecuniariae Quaestiones (d’ora in poi, “OPQ”): “La sanità del sistema, del mercato finanziario dipende dalla sanità delle singole persone e dalle singole azioni che vi vengono attuate”. Le mie riflessioni partono dall’essere in primis cristiano e cattolico, e poi dall’essere un professionista che lavora in una determinata realtà bancaria, e che partecipa al Comitato di Presidenza dell’Associazione Bancaria Italiana, l’ABI, con deleghe sulla Corporate Social Responsibility e sull’Innovazione tecnologica. (segue)

SOMMARIO: 1. Il diritto di libertà religiosa tra rendicontazione sui diritti umani e Responsabilità Sociale d’Impresa - 2. Libertà religiosa, Guiding Principles on Business and Human Rights e RSI - 3. Libertà religiosa e standard nazionali: brevi osservazioni sul Piano d’Azione Nazionale (PAN) 2014-2016 sulla Responsabilità Sociale d’Impresa e 2016-2021 su Impresa e Diritti Umani - 4. Valori religiosi e valori laici nella Responsabilità Sociale d’Impresa - 5. Dall’RSI all’accountability: la rendicontazione sui diritti umani negli enti religiosi ETS e nell’Impresa sociale.

Religious freedom and Corporate Social Responsibility

ABSTRACT: International standards on Business and Human Rights and on Corporate Social Responsibility (CSR) define a system of rules currently in use to combat human rights violations in contemporary industrial societies. On the basis of these rules, governments adopt the so-called National Action Plans (NAPs), which also Italy has recently adopted. In this context, the protection of religious freedom plays a fundamental role as part of the range of needs of modern intercultural societies. This paper in this respect is divided into two parts. The first part investigates the role of religious freedom in international standards on Business and human rights and in the NAPs, paid attention to the Italian National Action Plans. The second part on the other hand, deals with the theme of accountability on human rights in the Italian non-profit area. In this context, the processes of accountability also involve entities who operate by expressing a certain tendency or religious aims. These entities can have a specific interest in the accountability on human rights because through the adherence to the so-called systems of Non-Financial Reporting (NFR) clearly reaffirm the values of the religious cultures of which they are the direct expression.

SOMMARIO 1. Introduction - 2. Premise - 3. Ancient history - 4. Roman law - 5. Aquinas and Canon law - 6. 16th Century: Protestantism and the mercantile era - 7. 17th century: Jusnaturalism - 8. 18th century and 19th centuries: industrialization and capitalism - 9. The prohibition of riba - 10. Similarities between the sharia prescriptions and the ancient Jewish ones - 11. Riba and its recent openings - 12. Riba prohibition in the twentieth century and the sharia-compliant financial instruments - 13. Solutions - 14. Islamic Finance - 15. Conclusions.

ABSTRACT: The article addresses the theme of usury taking into account various viewpoints and traditions, pausing in particular on the Western and Islamic notions of lending at interest, in order to outline its distinctive features in the present days as well as throughout its historical evolution. The author applies a comparative research method, examining both the differences and similarities between the Western and Muslim concept of usury so to present an accurate picture of the phenomenon. In fact, the article aims at answering the latest questions concerning the possibility for the Muslim model to be a valuable resource in overcoming the keep going financial crisis.