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Corporate philanthropy and community involvement. Analysing companies from France, Germany, the Netherlands and Spain
- Source :
- RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia, instname
- Publication Year :
- 2015
- Publisher :
- Springer Science and Business Media LLC, 2015.
-
Abstract
- [EN] This paper analyses the philanthropic behaviour of companies listed on four stock markets: the IBEX 35 (Spain), CAC-40 (France), DAX-30 (Germany) and AEX-25 (Netherlands). A bibliometric method was used to obtain keywords related to corporate philanthropy in literature, while a qualitative content analysis was undertaken to obtain specific philanthropy-related words from company annual reports. 19 groups of words (codes) were defined, indicating the terms used by companies to express corporate philanthropy and community involvement, the forms they use to express such involvement, and the formulas chosen to channel their aid. The word analysis also gave information about the stakeholders that companies take into account when they become involved in community issues. Different hypotheses were stated to determine whether the use of words was related to country, firm size (revenues and employees) or industry. The use of probit regression also allowed us to obtain combinations of these variables that explained the probability of using every term together but not separately. The results indicated that the variables which most affected philanthropic codes were country and revenues. Conversely, the variables which least influenced philanthropic codes were number of employees and industry.
- Subjects :
- Statistics and Probability
ESTADISTICA E INVESTIGACION OPERATIVA
Accounting
Bibliometrics
Listed companies
Probit model
0502 economics and business
Economics
Revenue
Involvement in the community
Stock (geology)
business.industry
Corporate philanthropy
05 social sciences
General Social Sciences
Public relations
Content analysis
ORGANIZACION DE EMPRESAS
050211 marketing
Qualitative content analysis
business
050203 business & management
Subjects
Details
- ISSN :
- 15737845 and 00335177
- Volume :
- 50
- Database :
- OpenAIRE
- Journal :
- Quality & Quantity
- Accession number :
- edsair.doi.dedup.....247dad8b57170d0d4e73eb49a3059f04