Corporate charitable contributions: A corporate social performance or legitimacy strategy? [Book Review]

Journal of Business Ethics 82 (1):131 - 144 (2008)
Abstract
This study examines the relation between firms’ corporate philanthropic giving and their performance in three other social domains – employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, however, indicate that the relation between giving and negative social performance (cited concerns) only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility.
Keywords corporate charitable contribution  corporate social performance  legitimization  social reporting
Categories (categorize this paper)
Options
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
 
Download options
PhilPapers Archive


Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 9,360
External links
  • Through your library Configure
    References found in this work BETA

    No references found.

    Citations of this work BETA

    View all 12 citations

    Similar books and articles
    Analytics

    Monthly downloads

    Added to index

    2009-01-28

    Total downloads

    33 ( #44,417 of 1,088,810 )

    Recent downloads (6 months)

    1 ( #69,662 of 1,088,810 )

    How can I increase my downloads?

    My notes
    Sign in to use this feature


    Discussion
    Start a new thread
    Order:
    There  are no threads in this forum
    Nothing in this forum yet.