The rules governing the creation and operation of a corporate foundation are defined by the law of July 4, 1990. Such a foundation is established to carry out actions of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family, or cultural nature, or contributing to the preservation of artistic heritage, the protection of the natural environment, and the promotion of French culture, language, and scientific knowledge. The legislation stipulates that a corporate foundation is a separate legal entity, authorized to include the term “corporate foundation” in its name. It must develop a multi-year action plan with a minimum duration of five years, accompanied by a budget of at least €150,000. Furthermore, its board of directors must include at least one-third members recognized for their expertise in the foundation’s areas of activity.

Beyond the personal involvement of certain executives, a corporate foundation represents a means of communicating the company’s image, while also serving as an internal communication tool. It stands out as a specific form of corporate philanthropy. For example, the Hermès Foundation logo illustrates this approach, while the Areva Foundation provides a concrete example.