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Author: | Maas, K. Liket, K. |
Title: | Talk the walk: measuring the impact of strategic philanthropy |
Journal: | Journal of Business Ethics
2011 : MAY II, VOL. 100:3, p. 445-464 |
Index terms: | measurement impact assessment strategy |
Freeterms: | corporate social performance philantrophy |
Language: | eng |
Abstract: | In this study, longitudinal cross-sectional and cross-national data on over 500 firms listed in the Dow Jones Sustainability Index (DJSI) is used to empirically test whether these firms are strategic in their philanthropy as indicated by their measurement of the impact of their philanthropic activities along three dimensions: i. society, ii. business, and iii. reputation and stakeholder satisfaction. Though unexpected considering the lack of common practice in impact measurement, it is found that btw. 62 and 76 per cent of the DJSI firms measure some sort of impact of their philanthropic activities, mostly impact on society and impact on reputation and stakeholder satisfaction. The number of firms that measure impact increases over the years and so does the number of firms that measure multiple dimensions of impact etc. |
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