Le mécénat des sociétés cotées du SBF 120: quelles sont les conditions favorisant l’existence d’une fondation d’entreprise ?

Quôc Thai Huynh (quoc.thai.huynh@univ-poitiers.fr)
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Quôc 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: Contributing to the public interest has never been an economic obligation nor a legal obligation of the firm. Sponsorship is considered in a very different way according to the authors, sometimes negatively, sometimes positively. All these interpretations are not mutually exclusive. From the 1990s, the legislature encouraged patronage by creating the corporate foundation. From a corporate social responsibility (CSR) perspective, a foundation makes visible the good deeds of a company, while also giving it tax benefits. Yet not all companies have them. We are looking for the determinants of sponsorship that relate mostly to the profile of the leader. Are their profiles favoring the existence of a corporate foundation? We study a sample of listed companies of SBF 120 between 2009 and 2013, our results reveal that executives and firms associated with a corporate foundation have a particular profile.

Keywords: patronage; corporate governance; CEO; foundation; mécénat; gouvernance; dirigeant; fondation (search for similar items in EconPapers)
Date: 2019-01-01
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Published in Revue de l'Organisation Responsable, 2019, 1 (14), pp.21-32. ⟨10.3917/ror.141.0021⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02523053

DOI: 10.3917/ror.141.0021

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