Scholarly record
BUSINESS ENTERPRISES CORPORATE SOCIAL RESPONSIBILITY AND MOTIVATION FOR ENGAGEMENT IN CHARITY VIA A PORTAL OF A CHARITY ORGANIZATION
Abstract
Starting from 2018, the tax benefits for donating legal entitiesand private persons have been reduced considerably in Latvia, and the previous research suggests that the income of the non-governmental organizations mainly consists of donations made by legal entities. This study investigates the donating legal entities of the largest charity organization in Latvia for the purpose of finding out the donors understanding of corporate social responsibility (CSR) and their motivation for engagement in charity, in order to find out what else, apart from tax benefits, motivates the business enterprises to engage in charity.In the scope of the research, the authors conducted a survey among the donating business enterprises in order to find out their knowledge about CSR, its manifestations within the enterprise, the motivation for donating money via the particular charity portal and engagement in charity in general. An issue with regard to the conduct of the study is the reachability of management of the business enterprises.It has been found out in the research that an absolute majority of business enterprises perform socially responsible activities in their operation, but most of them do not know about CSR and are not aware of the advantages it may provide. It has also been found out that there is a correlation between the knowledge of donating business enterprises about CSR and their motivation for engagement in charity.The results of the study show that it is necessary to educate legal entities about the benefits from the implementation of CSR because, as a result, there are only benefits from the employees of the business enterprise and the community. The most considerable benefits from this research will be for the NGOs.Knowing the motivation of business enterprises for making donations will enable them to make additional donations, thus reducing the potential losses occurring due to the changes in the legislation.
Publication Impact Profile
Publication details
References10
Hack L., Kenyon J. L. & WoodH., E., A Critical Corporate Social Responsibility (CSR) Timeline: how should it be understood now?, International Journal of Management Cases, UK, 16(4), pp 46-55, 2014;
Chandler D., Strategic Corporate Social Responsibility, Sustainable value creation, California: SAGE Publications, Inc, USA, 2016;
Jin Y., Park S. &Yoo J., Effects of corporate social responsibility on consumer credibility perception and attitude toward luxury brands. Social Behavior and Personality: An international journal, New Zealand, 45(5), pp 795-808, 2017;
Crane A., Matten D. & Spence L. J., Corporate Social Responsibility: Readings and Cases in a Global Context, 2nd ed., New York: Routledge, USA, 2014;
Freeman E. R., The Stakeholder Approach Revisited,ZeitschriftfürWirtschafts - und Unternehmensethik, 5(3), pp 228-254, 2004;
Bingham T., Walters G., Financial Sustainability within UK Charities: Community Sport Trusts and Corporate Social Responsibility Partnerships,Voluntas: International Journal of Voluntary and Nonprofit Organizations,Switzerland, 24(3), 2013;
Wang H., Tong L., Takeuchi R. & George G., Corporate Social Responsibility: An Overview and New Research Directions, Academy of Management Journal,USA, 59(2), 2016;
Unite For Sight, Module 2: The Motivation for Giving. [Online] Available at: http://www.uniteforsight.org/grassroots-fundraising/module2, 2018;
Sims S., Why Do People Donate to Charitable Causes? , Fundraiser Ideas for Non Profit Organizations, 2007;
Powell W. W., Steinberg R., The Nonprofit Sector a Research Handbook, New Haven: Yale UP, USA, 2006.
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.
