Research on Behavior and Management of Corporate Donations: Data from Enterprises in Yangtze River Delta between 2004 and 2006

摘要

Corporate donation comes forth rapidly and has become an important form of corporate social responsibility. The research used data from 290 enterprises in Yangtze River delta of China involved in philanthropy between 2004 and 2006 so as to study behavior and management of donations. According to descriptive statistics analysis, the results are as follows: (1) the average annual amount of corporate donations takes on a trend of "the middle is high, while both sides are low"; (2) enterprises have a tendency to donate in various forms; (3) most enterprises do not attach much importance to each aspect of donation management, lack of donation plan, donation object and donation evaluation. There are still differences in management of corporate donation with different ownership and size. In general, foreign enterprises are better than domestic ones, whether in donation characteristics or donation management.