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| Tekijä: | Chen, J.C. Patten, D.M. Roberts, R.W. |
| Otsikko: | Corporate charitable contributions: A corporate social performance or legitimacy strategy? |
| Lehti: | Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 131-144 |
| Asiasana: | USA companies corporate responsibility social responsibility charities |
| Vapaa asiasana: | social reporting legitimization CSR |
| Kieli: | eng |
| Tiivistelmä: | In this paper, the relation btw. firms' corporate philanthropic (henceforth as: c-phlic.) giving and their performance in three other social domains, that is, employee relations, environmental issues (here as: e-iss.), and product safety (as: pr-sfy.), is explored. Using a sample of over 380 U.S. companies' data from 1998 to 2000, it is found that worse performers in the other social areas are both more likely to make charitable contributions and that their giving's extent is larger than for better performers. Yet, in more detail the relation btw. giving and negative social performance is indicated to hold only for the e-iss. and pr-sfy. area. There is no significant association found btw. corporate philanthropy (as: c-phly.) and employee relations concerns. In general, the findings suggest that c-phly. may be more a tool of legitimization than a measure of corporate social responsibility (CSR). |
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