Corporate philanthropy in the UK 1985-2000: Some empirical findings
Corporate philanthropy in the UK 1985-2000: Some empirical findings
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DOI：
10.1023/a:1016371731732
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发表时间：
2002-08-01
影响因子：
6.1
通讯作者：
Metzger, M
中科院分区：
文献类型：
--
作者：
Campbell, D;Moore, G;Metzger, M
本文简要回顾了试图解释企业慈善捐赠现象的理论，然后对该领域以往研究中出现的实证问题进行了回顾。然后报告了对1985年至2000年整个英国富时指数（FTSE index）慈善捐赠数据的分析结果。这些发现包括观察到慈善捐赠与时间相关的增长，这与早期的一项研究进行了比较，该研究给出了英国24年的慈善捐赠历史。研究结果表明，慈善捐赠的货币价值对公司的经济绩效几乎没有反应。报告还将国际企业与美国企业的长期趋势进行了比较，结果显示，美国企业历来比英国企业更慷慨，但美国企业的这一趋势是下降的。英国的“什一奉献”俱乐部（百分比俱乐部）的会员被证明与非会员有更高的利润表现。会员的慈善捐款占利润的比例高于富时指数的平均值，尽管低于0.5%的“现金”指标。本文最后简要讨论了这些发现与企业慈善事业的理论立场有关。
This paper briefly reviews the theories that seek to explain the phenomenon of corporate charitable donations and then provides a review of the empirical issues that have arisen in previous studies in this area. The findings of an analysis of charitable donations data from the entire U.K. FTSE index for the years 1985-2000 are then reported. These findings include the observation of a time-related increase in charitable donations, which is compared with an earlier study to give a 24 year history of charitable donations in the U.K. The findings note little responsiveness of the monetary value of charitable donations to the economic performance of firms. An international comparison over time against U.S. trends is also reported and shows how U.S. corporations have traditionally been more generous than U.K. firms, but that the trend in the U.S. is downwards. Membership of a U.K.-based "tithing" club (the PerCent Club) is shown to be associated with higher profit performance against non-members. Members' charitable contributions against profit are shown to be higher than the FTSE mean although short of the 0.5% target figure in "cash" terms. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy.