Corporate Philanthropy Strategy and Sustainable Development Goals

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Title:	Corporate Philanthropy Strategy and Sustainable Development Goals
Authors:	Yu, Hui-Cheng;Kuo, Lopin
Keywords:	philanthropic giving;sustainable development goals;social responsibility
Date:	2021-05-18
Issue Date:	2021-06-11 12:10:23 (UTC+8)
Publisher:	MDPI
Abstract:	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. View Full-Text
Relation:	Sustainability 13(10), 5655 (10 pages)
DOI:	10.3390/su13105655
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

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