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| Tekijä: | Brammer, S. Millington, A. |
| Otsikko: | The development of corporate charitable contributions in the UK: a stakeholder analysis |
| Lehti: | Journal of Management Studies
2004 : DEC, VOL. 41:8, p. 1411-1434 |
| Asiasana: | Industries Management Organizational behaviour Corporate responsibility Social responsibility United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates the determinants of corporate charitable donations (hereafter as: c-c-dons.) within a comparative study of corporate behaviour in 198990 and in 199899. The analysis is based on a longitudinal data set incl. more than 400 U.K. listed companies. The determinants of c-c-dons. are explored within a stakeholder model and the relationship btw. c-c-dons. and a set of firm and industry variables is estimated using Ordinary Least Squares (OLS). Particular emphasis is placed on industry effects and the impact of social and environmental stakeholders. The results highlight a significant change in behaviour btw. 198990 and 199899 that may reflect a strategic response by corporate decision-makers to external concerns over corporate social responsibility. In the early period c-c-dons. were substantially determined by profits. However, this relationship has weakened during the 1990s as firms have become increasingly responsive to stakeholder influences. |
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