Corporate Charitable Giving, Multinational Companies and Countries of Concern
研究了英国大型企业的国际化程度和是否在关注国家运营对其慈善捐赠的影响，发现只有在缺乏政治权利和公民自由的国家运营才会显著增加捐赠，揭示了企业应对利益相关者压力的“抵消”模式。
abstract This paper investigates the degree to which corporate charitable giving is influenced by a firm's internationalization and/or whether it has operations in one or more countries of concern. For a sample of large UK firms, we find evidence of a positive effect not for internationalization per se, but only for a presence in particular countries. In this connection, the salient country characteristic is a lack of political rights and/or civil liberties, and the positive impact on charitable giving is restricted to a presence in only those countries that are, according to Freedom House indicators, most lacking in this respect. Furthermore, our study highlights a mode of corporate response to stakeholder concerns and pressures – offsetting – that is qualitatively different from those suggested in earlier conceptual literatures.