Responsabilit� soci�tale et d�veloppement durable

Because it promises to benefit business and society simultaneously, strategic philanthropy might be characterized as a "happy marriage" of corporate social responsibility behavior and corporate financial performance. However, as evidence so far has been mostly anecdotal, it is important to understand to what extent empirics support the actual practice as well as value of a strategic approach, which creates both business and social impacts through corporate philanthropic activities. Utilizing data from the years 2006 to 2009 for a sample of the Dow Jones Sustainability Index (DJSI World), which monitors the world’s most sustainable companies, the authors test a model of strategic philanthropy in which the dependent variable is evidence that a firm does or does not measure business and social impacts simultaneously. From the DJSI data, the authors find a proposed measure of overall corporate social performance (CSP) to be the most important explanatory factor for engagement in strategic philanthropy. Moreover, this measure of CSP has a mediating effect on the relations between certain independent variables and strategic philanthropy. Other important findings provide support for the influence of the institutional factors industry and region on the likelihood that companies are practicing strategic philanthropy, but little effect of the business characteristics company size and profitability on that likelihood.

A theory of planned behavior (TPB) framework was employed to investigate the impact of corporate social responsibility (CSR) perceptions on the job choice intentions of American, Chinese, and Lebanese college students. Attitudes toward CSR, subjective norm, and perceived behavioral control explained moderate levels of the variance in job choice intention in all three countries. Attitudes toward CSR, which entailed individual evaluations of CSR, were positively related to job choice intentions among Lebanese and American respondents, but not Chinese respondents. Subjective norm, the importance accorded the views of significant others, was most strongly related to job choice intentions among Chinese respondents. Perceived behavioral control, the perceived degree of control over one’s actions and outcomes, had the strongest relationship to job choice intentions among American respondents. The authors concluded that respondents in the three countries did not differ in the extent to which they intend to work for socially responsible firms but tended to derive their intentions in different ways. Implications for tailoring CSR and recruitment efforts across countries are derived based on the findings.