Corporate and NGOs’ Voluntary Disclosure on Collaboration. Evidence from Poland

  • Halina Waniak-Michalak University of Lodz, Management Faculty, Accounting Department
  • Jan Michalak University of Lodz, Management Faculty, Accounting Department
Keywords: NGOs, corporations, collaboration, corporate social responsibility, philanthropy, disclosure, CSR reports

Abstract

Collaboration between NGOs and corporations is an expanding research area that brings up new questions.  The paper seeks to establish the scope of information on philanthropic cooperation revealed by corporations and charitable organizations in a transition country (Poland) and its determinants.

The necessary data were obtained from the websites of corporations and foundations and from the reports on corporate social responsibility (CSR). The content analysis focused on the disclosures made by 41 corporations and 82 foundations. A total of 131 collaboration cases available on the websites and 95 cases disclosed in relation to CSR were examined.

The research allowed the key factors determining the amount of information on philanthropic partnerships displayed by corporations and charities on their websites and in CSR reports to be identified. In the case of corporations, the NGO being a corporate foundation and belonging to the group of biggest donors were the most important factors. As far as NGOs are concerned, the major factors were the NGO being, or not, a corporate foundation and the amount of donations as a percentage of its total revenue.

DOI: http://dx.doi.org/10.5755/j01.ee.27.1.9338

Published
2016-02-25
Section
COMMERCE OF ENGINEERING DECISIONS