Stakeholder Pressure, Organizational Size, and the Allocation of Departmental Responsibility for the Management of Corporate Charitable Giving
基于对英国大公司的调查，分析了公司慈善捐赠管理责任在部门间的分配，发现利益相关者压力、组织规模和行业特征显著影响这一分配。
Based on new survey evidence, this article analyzes the allocation of departmental responsibility for the management of corporate charitable giving within a sample of large U.K. companies. Several qualitatively different forms of management are identified, and a model of the determinants of the choice among these forms is estimated. The findings indicate that the allocation of internal responsibility for the management of corporate giving is significantly influenced by the extent and type of managerially perceived stakeholder pressures, organizational size, and industry characteristics. The evidence indicates that, given the firm is sufficiently large to delegate the management of its charitable contributions, the choice over the location of control is largely a function of the nature of the prevailing forms of stakeholder pressure experienced by the organization.