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Article
Publication date: 13 March 2017

Christos Anagnostopoulos, Terri Byers and Dimitrios Kolyperas

The purpose of this paper is to illustrate the efficacy of using a multi-paradigm perspective to examine the relationship between corporate social responsibility (CSR) and…

Abstract

Purpose

The purpose of this paper is to illustrate the efficacy of using a multi-paradigm perspective to examine the relationship between corporate social responsibility (CSR) and strategic decision-making processes in the context of charitable foundations.

Design/methodology/approach

This paper integrates and synthesizes the micro-social processes of “assessable transcendence” (Anagnostopoulos et al., 2014) with Whittington’s (2001) perspectives on strategy. “Assessable transcendence” was achieved from the constant comparison of categories developed through an early iterative process in which data collection and analysis occurred during the same period. In all, 32 interviews were conducted among a sample of key managers in the charitable foundations for the first two divisions of English football.

Findings

The present study illustrates empirically that strategic decision making in charitable foundations does not “seat” neatly in any one of Whittington’s perspectives. On the contrary, this study indicates a great deal of overlap within these perspectives, and suggests that conflicting paradigms should be celebrated rather than viewed as signs of theoretical immaturity. Multi-paradigm approaches can potentially reveal insights into the “mechanics” of managerial decision making that are not easily discernible from a mono-paradigmatic perspective.

Originality/value

This is the first empirical work that examines CSR in relation to strategy within the context of the English football clubs’ charitable foundations, and does so by employing a multi-paradigm perspective on strategy formulation and implementation.

Details

Sport, Business and Management: An International Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

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Book part
Publication date: 15 October 2013

Edward T. Walker

Corporate foundations – entities established to regularize corporate giving at an arm’s length removed from the firm – command substantial resources, root companies in the…

Abstract

Corporate foundations – entities established to regularize corporate giving at an arm’s length removed from the firm – command substantial resources, root companies in the nonprofit sectors of their host communities, indirectly augment perceptions of corporate responsibility, and help firms to deflect controversies in an attentive global media environment. Despite these important roles, relatively little research has examined the institutional and strategic factors that influence such proximate charitable giving by firms. Using systematic data on foundations linked to S&P 3000 firms in the health sector – a growing domain in which public trust in high-stakes products and services is critical – fixed-effects models illustrate the primary role of network influences on giving: corporate foundations give substantially more in years following higher contributions by other (noncorporate) foundations in the health sector in a firm’s headquarters locality and also following increased contributions by industry peers through their corporate foundations. Giving also appears to reflect strategic reputational concerns, in that foundation contributions increase significantly following controversies associated with the corporate parent’s products and/or services. By contrast, giving tends to decline as the presence of outside directors on a firm’s board increases, as well as when firms carry heavier debt loads. Combined, these findings suggest that corporate foundations serve as a strategic proxy for the firm, reflecting both a company's position in community and interfirm networks while also mitigating the threat of reputational challenges.

Details

Voices of Globalization
Type: Book
ISBN: 978-1-78190-546-3

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Article
Publication date: 1 February 2002

Nadeem M. Firoz and Gloria Wightman

This paper provides broad guidelines to start a non‐profit organization. Once the non‐profit organization has been legally incorporated, it is crucial that it applies for…

Abstract

This paper provides broad guidelines to start a non‐profit organization. Once the non‐profit organization has been legally incorporated, it is crucial that it applies for a tax exemption status. The application is time consuming but worth the effort. Obtaining the status of tax exemption places the organization in an advantageous position and increases its capacity to raise funds for its operations and charitable activities, since the contributions become tax deductible for the donors. A case study is presented in the second segment of this paper. In September 1997, businessman and philanthropist Ted Turner donated 1 billion dollars to the United Nations. The creation and operations of the UN Foundation, (501) (c)(3) established to disburse Turner's funds to the United Nations, are also covered in this research.

Details

Competitiveness Review: An International Business Journal, vol. 12 no. 2
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 7 October 2013

Christos Anagnostopoulos and David Shilbury

The purpose of this paper is to bridge the micro-macro divide by trying to integrate the micro-domain's focus on individuals (i.e. managers) with the meso-domain's and…

Abstract

Purpose

The purpose of this paper is to bridge the micro-macro divide by trying to integrate the micro-domain's focus on individuals (i.e. managers) with the meso-domain's and macro-domain's focus (i.e. leagues/football clubs and the socio-political environment, respectively). The examination takes place within the context of English football and in relation to the implementation of corporate social responsibility (CSR).

Design/methodology/approach

The paper draws on data collected by 21 charitable foundation managers of the top two divisions of English football. The interviews were recorded and transcribed verbatim from digital voice recorders and were analysed using grounded theory coding techniques.

Findings

The study found a paradoxical context in which foundation managers make strategic decisions in an endeavour to harmonise multiple environmental and institutional “recipes”. Managers are confident that they have the capability to do so, yet realise that this capability is the result of a heavy reliance on external and internal resources. These considerations come together to create the micro-context, here identified as a dysfunctional setting, in which managers are required to make the decisions that confirm their role as managers. Therefore, multiple, and often contradictory, theoretical perspectives are in play and explain the foundation managers’ role in the implementation process.

Originality/value

The paper moves away from mono-theoretical approaches that have been mainly used for the examination of CSR in the sporting context, and by placing its focus on the individual level of analysis illustrates the complexity of the CSR implementation process.

Details

Sport, Business and Management: An International Journal, vol. 3 no. 4
Type: Research Article
ISSN: 2042-678X

Keywords

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Article
Publication date: 13 January 2012

Bob Duckett

Abstract

Details

Reference Reviews, vol. 26 no. 1
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 3 December 2020

Qiang Li, Jin-Xiu Sun, Chia-Huei Wu and Wei Liu

This paper aims to investigate the inverse U-shape relationship between DM and accessing loans from the banks and explore the moderating effect of donation mode diversity.

Abstract

Purpose

This paper aims to investigate the inverse U-shape relationship between DM and accessing loans from the banks and explore the moderating effect of donation mode diversity.

Design/methodology/approach

Based on a survey dataset of 1,036 private firms in China, we use a Heckman two-stage estimation model to test hypothesizes.

Findings

The results show an invert U-shape relationship between donation magnitude and access to bank loan. The authors also find that donation mode diversity will positively moderate donation magnitude–bank loan relationship: the positive effect of donation magnitude will be stronger for the private firms using multiple channels of philanthropic donation.

Originality/value

This paper extends the literatures by examining how philanthropic donation behaviors in form of donation magnitude (how much to give) and donation mode diversity (how to give) influence private firms’ loan borrowed from the bank, an important but largely ignored stakeholder. Therefore, it suggests that both the amount and the channels of philanthropic donation could have significant roles in the efficiency of achieving strategic outcomes of corporate philanthropy.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 5 July 2013

Milan Tung‐Wen Sun, Mei‐Chiang Shih, Keng‐Ming Hsu and Jenhei Chen

The purpose of this paper is twofold: to analyse the diffusion of an innovative policy or service and the factors influencing it through an explorative study of the…

Abstract

Purpose

The purpose of this paper is twofold: to analyse the diffusion of an innovative policy or service and the factors influencing it through an explorative study of the diffusion of the Bookstart program in Taiwan; and second, to provide an analytical framework for further study of this program.

Design/methodology/approach

The study is both empirical and theoretical. It uses data from existing studies and also agencies involved in Bookstart to explain the diffusion of the program. It then draws on theories of policy diffusion and the initial findings of this study to develop an analytical framework for the further study of the diffusion of the Bookstart program.

Findings

The Bookstart program, which is designed to promote reading habits for children 0 to 3 years old and to strengthen parent‐children relations, was originally initiated in the UK. It was first introduced into Taiwan in Taichung County in 2003. The paper shows how the program spread throughout Taiwan and indicates the role of the key players in the diffusion, including charitable institutions, local politicians and leaders, local authority agencies, and the Ministry of Education. The paper posits an analytical framework identifying factors which may help to promote or facilitate the diffusion. In this respect, the paper draws on the theoretical literature and also initial evidence from the research so far undertaken. This will guide the research in the next stage of the study.

Originality/value

This explorative study provides an example of the nature, process and direction of the diffusion of a policy or service innovation, and suggests the possible factors promoting or facilitating it, as identified in the initial findings of the research and in the relevant theoretical literature.

Details

International Journal of Public Sector Management, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 6 June 2016

Georg von Schnurbein, Peter Seele and Irina Lock

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that…

Abstract

Purpose

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that corporate philanthropy is exclusive to CSR because of their different characteristics.

Design/methodology/approach

This paper is based on a profound literature review and discusses the relationship of CSR and corporate philanthropy from a theoretical point of view. By conceptually combining the CSR pyramid and the triple bottom line approach, the authors show that corporate philanthropy has a special role outside of the classical CSR concept.

Findings

Four fundaments of corporate philanthropy – economic, motivational, creative and moral – are described that illustrate the importance and outstanding role of corporate philanthropy for today’s businesses. Based on these, the authors formulate three new forms of corporate giving, volunteering and foundations, which the authors subsume under the novel notion of “exclusive corporate philanthropy”.

Research limitations/implications

The main contribution of this paper for future research is to regard corporate philanthropy as exclusive to CSR. Future studies might, therefore, consider the different characteristics of corporate philanthropy and engage in an empirical investigation of this new type.

Practical implications

The model of exclusive corporate philanthropy presented in this paper provides practitioners with a better understanding of how corporate philanthropy can be rolled out today.

Originality/value

This paper offers a new perspective on the relationship of CSR and corporate philanthropy. Based on the economic, motivational, creative and moral characteristics of corporate philanthropy, the authors establish a clear distinction between the two concepts.

Details

Social Responsibility Journal, vol. 12 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 9 April 2018

Kenneth Chilton and Kyujin Jung

Neoliberal urban regimes focus on redeveloping downtowns to compete for economic development. Chattanooga has been lauded by urban development organizations such as…

Abstract

Purpose

Neoliberal urban regimes focus on redeveloping downtowns to compete for economic development. Chattanooga has been lauded by urban development organizations such as Brookings and the Urban Institute for its public-private partnership model dubbed the Chattanooga Way. The paper aims to discuss these issues.

Design/methodology/approach

In this paper, the authors use social network analysis to analyze elites highly involved in local economic development, education policy and social entrepreneurship in Chattanooga, TN.

Findings

The results suggest a strong group of nonelected local elites dominate policymaking in policy arenas traditionally reserved for elected elites. The overlap between elites who shape local policy and elites who fiscally benefit from local policies raises troubling questions for local democracy, public accountability and transparency.

Originality/value

This analysis is valuable to public policy scholars who are interested in analyzing neoliberal coalitions and their impact on local development initiatives.

Details

International Journal of Social Economics, vol. 45 no. 4
Type: Research Article
ISSN: 0306-8293

Keywords

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Article
Publication date: 1 June 2005

Randy Pereira

The use of 501 c. 3 ‘conduit’ ownership and financing vehicles has emerged as an effectivefinancing tool for the real estate needs of many tax‐exempt healthcare and…

Abstract

The use of 501 c. 3 ‘conduit’ ownership and financing vehicles has emerged as an effective financing tool for the real estate needs of many tax‐exempt healthcare and higher education institutions. ‘conduit’ vehicles offer low‐cost, third‐party ownership and financing solutions to other not‐for‐profit 501 c. 3 healthcare and higher education institutions that do not wish to use their own debt to finance real estate assets or that wish to preserve working capital and bond debt capacity for activities that more directly support their core mission. When applied to specific types of property assets and properly structured and documented, these transactions can achieve both off‐balance sheet outcome under all applicable FASB accounting rules and ‘off‐credit treatment’ from the rating agencies reviewing these transactions. However, these balance sheet and rating agency outcomes are highly dependent on a number of considerations tied to the facts and circumstances of each specific transaction. The purpose of this summary is to describe the features and benefits of conduit transactions, along with their unique accompanying financial, accounting and rating agency issues.

Details

Journal of Corporate Real Estate, vol. 7 no. 2
Type: Research Article
ISSN: 1463-001X

Keywords

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