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Lookup NU author(s): Professor David Campbell
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In order to address a deficit in the study of strategic philanthropy in the UK, the frequency and contents of voluntary charitable donations policy disclosures were captured from the annual reports of two samples of UK companies – one of the entire FTSE 100 at year end 2002 and another of 14 selected companies over a 15-year period. A content analysis coding instrument capable of resolving and distinguishing between Post & Waddock’s (1995) descriptions of ‘philanthropy strategy’ and ‘strategic philanthropy’ was employed to establish the extent to which these concepts were conveyed to readers of annual reports based upon the belief that high disclosure serves both agency accountability to shareholders and the information needs of soliciting charities. Both analyses demonstrated a relatively high level of policy disclosure although the detail of narrative in, and consistency (over time) of, these disclosures was very patchy. A minority of companies showed evidence of adopting a fully strategic approach to philanthropy (a maximum of 19% of the FTSE 100). Conclusions drawn include the observation that there is ample room for development of both philanthropy strategy and strategic philanthropy and that neither shareholders nor charities are well served by an absence of a strategic approach to philanthropy.
Author(s): Campbell DJ, Slack RE
Publication type: Article
Publication status: Published
Journal: Business and Society
Year: 2008
Volume: 47
Issue: 2
Pages: 187-212
ISSN (print): 0007-6503
ISSN (electronic): 1552-4205
Publisher: Sage Publications, Inc.
URL: http://dx.doi.org/10.1177/0007650306297941
DOI: 10.1177/0007650306297941
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