Les bonnes pratiques de mécénat des firmes et la transparence de leurs fondations philanthropiques

Quoc Thai Huynh ()
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Quoc Thai Huynh: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: .Abstract Philanthropic foundations are for companies a reflection of their commitment to the community. This dedicated organization mobilizes resources and economic agents that are normally assigned to the maximization of profits. Reconciling a financial goal and a social objective for the firm can prove to be difficult. The rules of corporate governance apply to protect shareholders, but they should also apply to corporate foundations that use their money. This article seeks to determine why the information available on corporate foundations is also disparate. We might expect a high transparency of listed companies which use public savings to communicate about their charitable activities. Out of a sample of companies in the SBF 120, we seek the profile of firms likely to have a foundation and we test the existence of a relationship between the characteristics (financial / performance / governance) of the sponsor firm and the level of transparency.

Keywords: corporate governance; corporate foundations; corporate philanthropy; transparency; gouvernance; mécénat; fondations; philanthropie; Transparence (search for similar items in EconPapers)
Date: 2015-08-01
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Published in RIMHE : Revue Interdisciplinaire Management, Homme(s) & Entreprise, 2015, Le bon, le bien et l'engagement en management, 18, pp.43-60. ⟨10.3917/rimhe.018.0043⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02124853

DOI: 10.3917/rimhe.018.0043

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