Corporate Philanthropy Strategy and Sustainable Development Goals

被引：9

作者：

Yu, Hui-Cheng ^{[1
]}

Kuo, Lopin ^{[2
]}

机构：

[1] Chihlee Univ Technol, Dept Accounting Informat, New Taipei 22050, Taiwan

[2] Tamkang Univ, Dept Accounting, New Taipei 25137, Taiwan

来源：

SUSTAINABILITY | 2021年 / 13卷 / 10期

关键词：

philanthropic giving; sustainable development goals; social responsibility; SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; MANAGEMENT; DISCLOSURE; VALUES;

D O I：

10.3390/su13105655

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This paper investigates the charitable giving of Chinese firms from the perspectives of four sustainable development goals (SDGs), including Economy, Operation, Harmony, and Management. By converting corporate financial data into four independent variables, namely Economy, Operation, Harmony, and Management, this study explores philanthropic giving for SDGs. The empirical evidence shows that corporate philanthropy has a significant and positive effect on Economy, Operation and Harmony, and it is negatively related to Management. This study finds that the sample firms would undertake some social responsibilities for the economic and political benefits of legitimization or corporate philanthropy.

引用

页数：10

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