Corporate “Philanthropy Strategy” and “Strategic Philanthropy” : Some Insights From Voluntary Disclosures in Annual Reports

Campbell, David J. and Slack, Richard (2008) Corporate “Philanthropy Strategy” and “Strategic Philanthropy” : Some Insights From Voluntary Disclosures in Annual Reports. Business & Society, 47 (2). pp. 187-212. ISSN 0007-6503

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Official URL: http://dx.doi.org/10.1177/0007650306297941

Abstract

To develop this study of strategic philanthropy in the United Kingdom, voluntary charitable donations policy disclosures were captured from the annual reports of two samples of U.K. companies: one of the entire Financial Times Stock Exchange 100 at year-end 2002 and another of 14 selected companies over a 15-year period. Post and Waddock's descriptions of "philanthropy strategy" and "strategic philanthropy" were employed to establish the extent to which these concepts were conveyed to readers of annual reports based on the belief that high disclosure serves both agency accountability to shareholders and the information needs of soliciting charities. Conclusions drawn include that although there is a relatively high level of policy disclosure, the detail of narrative in, and consistency (over time) of, these disclosures is very patchy, and only a minority of companies show evidence of adopting a fully strategic approach to philanthropy.

Item Type: Article
Subjects: N100 Business studies
Department: Faculties > Business and Law > Newcastle Business School > Accounting and Finance
Depositing User: EPrints Services
Date Deposited: 14 Jul 2009 09:38
Last Modified: 23 Feb 2016 11:57
URI: http://nrl.northumbria.ac.uk/id/eprint/3027

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