Core charitable purpose and voluntary CSR activities in charity organisations: do they conflict?

Stephen Knott and John P. Wilson

Social Responsibility Journal, 2024, vol. 20, issue 6, 1056-1071

Abstract: Purpose - A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation. Design/methodology/approach - This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions. Findings - The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental. Research limitations/implications - This was an exploratory study and would benefit from further investigation. Practical implications - Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental. Social implications - Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity. Originality/value - To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

Keywords: Corporate social responsibility; Charity; Core purpose; Incidental benefits; Carroll’s CSR pyramid (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-09-2023-0498

DOI: 10.1108/SRJ-09-2023-0498

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