Corporate charitable contributions: A corporate social performance or legitimacy strategy? [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 82 (1):131 - 144 (2008)
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|
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Citations of this work BETA
Juelin Yin & Yuli Zhang (2012). Institutional Dynamics and Corporate Social Responsibility (CSR) in an Emerging Country Context: Evidence From China. [REVIEW] Journal of Business Ethics 111 (2):301-316.
Robin W. Roberts (2010). Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. [REVIEW] Journal of Business Ethics 97 (4):651 - 665.
Louis H. Amato & Christie H. Amato (2012). Retail Philanthropy: Firm Size, Industry, and Business Cycle. [REVIEW] Journal of Business Ethics 107 (4):435-448.
Arifur Khan, Mohammad Badrul Muttakin & Javed Siddiqui (2013). Corporate Governance and Corporate Social Responsibility Disclosures: Evidence From an Emerging Economy. [REVIEW] Journal of Business Ethics 114 (2):207-223.
Arthur Gautier & Anne-Claire Pache (forthcoming). Research on Corporate Philanthropy: A Review and Assessment. Journal of Business Ethics.
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