Look Who’s Talking: Corporate Philanthropy and Firm Disclosure

Authors

  • Barbara R Bartkus Old Dominion University
  • Sara A Morris Old Dominion University

DOI:

https://doi.org/10.18533/ijbsr.v5i1.683

Keywords:

Corporate philanthropy, corporate social performance, disclosure.

Abstract

In the U.S., many, if not most, firms donate resources to charitable causes. Although scholars and managers have argued that corporate support of charitable causes enhances corporate reputation, research indicates that the public is generally unaware of corporate donations. Many firms do not disclose their philanthropy, and empirical research of corporate social responsibility and corporate philanthropy have not investigated the issue of disclosure of firm giving.  This study investigates why some firms publicize their corporate philanthropy and others do not. Findings indicate that more socially responsible firms and firms with corporate- sponsored charitable foundations are more likely to disclose their corporate philanthropy in outlets that can be viewed by the public. The study also found that differentiation and firm size are not associated with disclosure of corporate philanthropy.

Author Biographies

  • Barbara R Bartkus, Old Dominion University
    Barbara Bartkus is an Associate Professor of Management at Old Dominion University.
  • Sara A Morris, Old Dominion University
    Sara Morris is an Associate Professor of Management at Old Dominion University

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2015-01-22

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