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  1. Louis H. Amato & Christie H. Amato (2012). Retail Philanthropy: Firm Size, Industry, and Business Cycle. [REVIEW] Journal of Business Ethics 107 (4):435-448.
    This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution ranging (...)
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  2. Denise Baden, Edgar Meyer & Marianna Tonne (2011). Which Types of Strategic Corporate Philanthropy Lead to Higher Moral Capital? Proceedings of the International Association for Business and Society 22:163-175.
    The purpose of this research paper is to identify which types of corporate philanthropy (CP): cause-related marketing (CRM) or sponsorship, create higher moralcapital under two conditions: proactive or reactive (following a scandal). Results showed that CP created higher moral capital for a proactive company than for a reactive company. Both CRM and sponsorship were perceived as more sincere in the proactive company than the reactive company. However, CRM was seen as self-serving in the reactive company, but not the proactive company. (...)
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  3. Stephen Brammer & Lance Moir (2005). Why Do Companies Make Philanthropic Donations? Proceedings of the International Association for Business and Society 16:75-80.
    This paper analyses the areas of philanthropic expenditure prioritized by a sample of 164 large UK companies within a model that draws on economics and stakeholder theory. Broadly, our evidence suggests that firms make systematic choices over the alternative destinations of their philanthropic donations in ways that are rationalisable by reference to the particular strategic benefits that are associated with their business environments. Specifically, we identify statistically significant preferences for medical research among hitechnology companies, environmental causes among firms active in (...)
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  4. David E. Ohreen & Roger A. Petry (2012). Imperfect Duties and Corporate Philanthropy: A Kantian Approach. [REVIEW] Journal of Business Ethics 106 (3):367-381.
    Nonprofit organizations play a crucial role in society. Unfortunately, many such organizations are chronically underfunded and struggle to meet their objectives. These facts have significant implications for corporate philanthropy and Kant’s notion of imperfect duties. Under the concept of imperfect duties, businesses would have wide discretion regarding which charities receive donations, how much money to give, and when such donations take place. A perceived problem with imperfect duties is that they can lead to moral laxity; that is, a failure on (...)
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