International trends in corporate philanthropy and the influence of institutional context

Lynnette Purda

Chapter 7 in Research Handbook on International Corporate Social Responsibility, 2023, pp 92-107 from Edward Elgar Publishing

Abstract: This chapter explores corporate philanthropy across the globe, highlighting how international differences in institutional context influence the reasons behind it. By reviewing the relevant empirical literature, we provide a summary of the various motivations for corporate giving including value enhancement, agency problems, ownership structure, and more. We link these motivations to institutional context, noting that variation in legal environment, regulatory regime, and informal institutions can amplify or diminish their strength. The combination of motivations and country-level institutions form powerful antecedents to giving that vary by country. We suggest areas for future cross-country research emphasizing the importance of national institutions as a determinant of corporate philanthropic behaviour.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2023
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