Look Who’s Talking: Corporate Philanthropy and Firm Disclosure

Barbara R Bartkus, Sara A Morris

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.


Keywords


Corporate philanthropy, corporate social performance, disclosure.

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References


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DOI: http://dx.doi.org/10.18533/ijbsr.v5i1.683

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