Thesis advisor: Andy Hargreaves / This dissertation examines the nature of the longstanding cross-sector relationship between an urban public school district and a corporate-owned team franchise in the National Basketball Association (NBA). The study found that while this collaboration is often talked about as a partnership, in practice, it advances a corporate philanthropic and promotional relationship that is characterized by mutual affinities but not mutually agreed upon goals. This philanthropic connection to a powerful national sporting institution provides benefits to local public schools through incentives for perfect student attendance, motivational assemblies with professional athletes, and periodic, one-time donations in much needed technology. However, this relationship also raises key questions related to the mechanisms for social accountability in leadership decision-making, the effective and equitable use of school and corporate resources, and the indirect and inadvertent consequences when schools rely on commercialism and sports stardom to sell the meritocratic value of getting an education to a generation of students. The dissertation addresses the implications of the rise of corporate philanthropy within the context of economic austerity in public education. A multi-disciplinary review of research, drawing on four bodies of literature, considers the assumptions underlying counter-related discourses about corporate involvement in the public sector: 1) Corporate Social Responsibility (CSR), 2) CSR as Greenwashing (i.e. disinformation disseminated by a firm to present misleading public images of corporate responsibility), 3) Public-Private Partnerships (PPPs) in education, and 4) PPPs as privatizations in education. The constant comparative method was used throughout to analyze multi-modal data from an ethnographic case study of one city's cross-sector collaboration with the NBA, including participant observations, review of news and media, and extended field interviews with thirty district leaders, school administrators, teachers, counselors, and coaches in three K-8 schools. The result is a critical examination of the confluence of altruism, elite professional sports, and the marketplace in urban public education. / Thesis (PhD) — Boston College, 2014. / Submitted to: Boston College. Lynch School of Education. / Discipline: Teacher Education, Special Education, Curriculum and Instruction.

Benjamin Appert fut, sous la Restauration et le règne de Louis-Philippe, un philanthrope suffisamment célèbre pour que Stendhal en fasse un personnage de roman, dans Le Rouge et le Noir. L'écrivain le campe en visiteur de prisons, ce qui effectivement constituait une grande part de ses activités, l'autre concernant l'enseignement mutuel. Depuis, Appert a sombré dans l'oubli. Il n'y a plus guère que les spécialistes de la question pénitentiaire et de l'école pour connaître son existence, et l'on perd sa trace en 1855, date de son départ pour la Grèce.C'est en ce point que nous prenons le relais. Nous lui emboîterons le pas, grâce à l'exceptionnel document que constitue le recueil de notes publié par lui sous le titre : Voyage en Grèce. Qu'allait-il faire en Grèce ? Non seulement visiter les prisons, les écoles, les hôpitaux, les casernes, pour dresser un état des lieux et proposer des réformes, dans le but d'assainir un pays en proie au brigandage, mais surtout réaliser un projet mûri de longue date, la fondation d'une colonie pénitentiaire modèle, qu'il tentera d'implanter à Modon (Méthoni).S'agissait-il d'une utopie ? Telle est la question qui court au long de cette recherche. La réponse dépend évidemment du sens que l'on donne à ce terme. En ce temps des utopies sociales que constitue la première moitié du XIXe siècle, peut-on mettre Benjamin Appert au rang d'un comte de Saint-Simon ou d'un Fourier ? C'est ce que nous étudierons. D'ores et déjà, on peut voir dans son histoire en Grèce un excellent exemple des rencontres qui eurent lieu entre Occident et Orient, toutes chargées de malentendus, de préjugés et d'idéalisme. Exemple que nous pouvons méditer. / Benjamin Appert was a French philanthropist during the Restoration and the reign of Louis-Philippe. He was famous enough for Stendhal to make him a character in his novel Le Rouge et le Noir. The writer describes him as a prison visitor, his principal activity; but he also took an interest in mutual teaching. After this period, he sank into oblivion. The only people who know about him are the specialists of penal and educational issues. His track was lost in 1855 when he left to Greece.At that time, we take over. We will follow him closely, thanks to an exceptional document, the collection of notes he published under the title of Journey in Greece. What did he go to Greece for ? He did not only want to visit prisons, schools, hospitals and barracks, so as to draw up a survey and propose reforms to clean up a country subjected to robbery, but he aimed to achieve a plan he had been nurturing for a long time, the settlement of a model penal colony he tried to establish in Modon (Methoni).Was it a utopia? That is the question which runs all through our research. Of course the answer depends on the meaning of the word. During the first half of the XIXth century, a time brimming with social utopias, could we rank Benjamin Appert on the same level as Saint-Simon or Fourier? That will be our subject. We can already consider his story in Greece as an excellent example of the connections which took place between West and East, heavily loaded with misunderstanding, prejudice and idealism. An example we could meditate over.

Cette thèse est composée de trois chapitres qui analysent trois effets de la philanthropie d'entreprise: (1) les stratégies fiscales des entreprises, (2) la divulgation des entreprises en matière de philanthropie d'entreprise et (3) la perception des auditeurs de l’information financière des entreprises. Le premier chapitre examine la cohérence des décisions des entreprises en ce qui concerne deux activités: la philanthropie d’entreprise et les stratégies d’évitement fiscal. Cette première étude examine ainsi la cohérence des entreprises en ce qui concerne leurs décisions philanthropiques et leurs différentes stratégies fiscales. J’étudie en particulier deux formes de stratégie d’évitement fiscal qui diffèrent dans leur degré de visibilité: une stratégie non conforme dite « agressive » et une stratégie conforme. Mes résultats démontrent que les entreprises qui s'engagent dans la philanthropie se comportent de manière cohérente dans leurs stratégies fiscales. De plus, je mets en relief le fait que les entreprises qui s’engagent dans la philanthropie sont susceptibles d'utiliser une politique d'évitement fiscal « conforme » plutôt qu’une politique « agressive » qui est plus visible. Ce résultat suggère ainsi que les entreprises philanthropique sont certes intéressées par des réductions fiscales mais ne veulent pas être perçus comme tels afin d'afficher un comportement cohérent, essentiel au maintien de leur réputation. La deuxième partie de cette étude analyse la valorisation des entreprises au comportement incohérent, c'est-à-dire celles qui s'engagent à la fois dans la philanthropie d'entreprise et dans une politique d’évitement fiscal « agressive ». Je trouve que l’incohérence du comportement social des entreprises réduit la valeur de l'entreprise. Le deuxième chapitre de cette thèse examine les conséquences d'un événement réglementaire au Royaume-Uni – le Companies Act 2006 - qui représente le passage d’un régime obligatoire à un régime volontaire concernant la divulgation de la philanthropie d'entreprise (montants et objectifs des dons de bienfaisance). Ce chapitre examine l'impact du changement réglementaire sur le niveau de divulgation des sociétés et le montant de leurs dons. J'évalue la qualité de l'information sur la philanthropie d'entreprise en extrayant des notes des rapports annuels des entreprises à l’aide d’un indice de divulgation que j'ai développé dans le cadre de cette étude. Mes résultats montrent que les entreprises divulguent moins d'informations sur leurs dons et diminuent les montants de leurs dons à la suite du changement réglementaire. Ce résultat suggère que les entreprises ne s'engagent pas de façon crédible sur la communication de leur philanthropie, malgré y avoir été initiées dans le cadre du régime de divulgation obligatoire. En outre, le changement de régime de divulgation affecte le secteur sans but lucratif qui pourrait souffrir d'une réduction des dons des entreprises. Le dernier chapitre de cette thèse analyse les dons d’entreprise communs aux cabinets d’audit et à leurs clients, c’est à dire, les dons faits aux mêmes organismes de charité. Les entreprises, y compris les cabinets d'audit, versent des dons de manière significative de manière directe ou via leurs fondations d'entreprise. Cette étude part du postulat que les dons communs aux cabinets d’audit et à leurs clients permettent de saisir la notion de capital social des entreprises. Mes principales analyses indiquent que lorsque les clients et leurs cabinets d’audit font des dons aux mêmes organismes de charité, les honoraires et la qualité d’audit sont plus élevés. Les auditeurs font plus d'efforts et exercent leur professionnalisme dans l'exécution de l’audit des clients qui partagent les mêmes valeurs et soutiennent les mêmes causes afin notamment de protéger leurs réseaux. En outre, les dons communs entre cabinets d’audit et clients impliquent une communication efficace, essentielle à la qualité de l'audit. / This dissertation consists of three stand-alone papers that investigate three consequences of corporate philanthropy, namely: (1) firms’ tax strategies, (2) firms’ reporting with regard to corporate philanthropy, and (3) the perceptions of firms’ financial reporting quality by an important gatekeeper: the auditor. The first chapter examines whether firms’ choices of prosocial activities reflect apparent consistency by studying the relation between corporate philanthropy and tax avoidance, and whether investors reward this consistency. I investigate two forms of tax strategies that differ in their degree of transparency: nonconforming tax avoidance (or tax aggressiveness) and conforming tax avoidance (Badertscher, et al., 2017). I find that corporate philanthropy is negatively related to nonconforming tax avoidance and positively related to conforming tax avoidance. This evidence suggests that philanthropic firms want to avoid paying taxes but do not want to be perceived as “tax avoiders” in order to display a consistent behavior. Next, I present evidence that the market value of inconsistent firms, i.e., those engaging simultaneously in corporate philanthropy and tax avoidance, is lower. Investors view firms’ inconsistency between corporate philanthropy and tax avoidance as a costly strategy that reduces firm value. Overall, the first chapter provides evidence on the tax implications of corporate philanthropy. The second chapter examines firm specific consequences of a regulatory event - the Companies Act 2006 - which represents a regime shift from mandatory to voluntary disclosure on corporate philanthropy (i.e., amounts and purposes of charitable donations) that affected UK firms in 2013. This chapter investigates whether and how the regulatory shift had an effect on corporate disclosure level and levels of CCDs. I assess the quality of the disclosure on corporate philanthropy by extracting scores from UK firms’ annual reports using a disclosure index that I developed. I find that firms disclose less information on their 2 CCDs and decrease their levels of CCDs following the mandatory-to-voluntary disclosure shift. This result indicates that firms do not credibly commit to their CSR-related disclosure, even though they were already initiated to the disclosure of their donations under the mandatory disclosure regime. Moreover, the disclosure shift has implications for the nonprofit sector that could be damaged through the reduction of firms’ donations. Overall, the second chapter provides evidence on the social reporting implications of corporate philanthropy. The third chapter of my dissertation analyzes overlaps between auditors and clients’ CCDs to the same nonprofit organizations. Firms, including the audit firms invest significantly in CCDs through direct giving or corporate foundations. This chapter examines the association between audit fees and audit quality (i.e., restatements and discretionary accruals) and overlaps in CCDs between auditors and clients. I posit that overlaps of auditors’ and clients’ donations capture social capital at the firm-level in an audit setting. In an exploratory analysis of the determinants of these overlaps, I find that firms with a corporate charitable foundation, a higher firm value or a bigger board size are more likely to overlap their CCDs. My main findings document that when clients and their audit firms make CCDs to the same nonprofits, audit fees and audit quality are higher. This suggests that (1) auditors exert more efforts and exercise their professional care in the performance of the audit with clients who share the same charitable values in order to protect their networks, and (2) charitable alignment between audit- and client-firms imply an effective communication, critical to the audit quality. Overall, the third chapter provides evidence on the financial reporting implications of corporate philanthropy.

Made available in DSpace on 2015-03-04T22:00:56Z (GMT). No. of bitstreams: 0 Previous issue date: 14 / Nenhuma / Esta dissertação tem por objetivo o estudo da filantropia e sua mediação junto ao Estado e à Sociedade Civil, no que tange à inclusão educacional no ensino superior. Na atual conjuntura, a filantropia ampara-se em uma legislação, a qual, rompendo o caráter caridoso e de ajuda, dá ao tema a noção de direito a quem dele necessitar e desvincula-o da idéia de “merecimento”. Para realizar o estudo, utilizou-se a abordagem do Estudo de Caso (com alunos filantrópicos) em que se aplicou um questionário entrevista com alunos e gestores do Centro Universitário Franciscano. A intenção foi visualizar a compreensão e o entendimento que eles têm sobre essa forma de inclusão educacional, discutindo-se também a importância da oportunidade de melhores condições de vida socioeconômicas para os alunos que são atendidos nessa modalidade de inclusão educacional. Os resultados apontam que é necessária uma reflexão sobre o papel da filantropia como representação no atendimento a direitos do cidadão no contexto brasileiro at / This dissertation has as objective the study of the philanthropy and its mediation with the State and the Civil Society, concerning the educational inclusion in college teaching. In the current conjuncture, the philanthropy depends on an legislation, which, breaking the benevolent and helpful character, gives to the theme the notion of rights to the ones in need of it, and deviate it from the idea of the “merit”. To accomplish the study, it was used a Study Case approach (with philanthropic students) in which was applied a questionnaire interview with students and managers from the Franciscan University Center. The intention was to visualize the comprehension and the understanding they have about this form of educational inclusion, also discussing the importance of better socio-economical condition of life to the students that attend this kind of educational inclusion. The results show that the entrance and the permanence in college teaching of many students, which can not enter in public universities, only o

Après la Shoah, l'aide matérielle et le soutien moral des Juifs des Etats-Unis jouent un rôle considérable dans la reconstruction du monde juif en Europe. Cette vaste entreprise philanthropique se manifeste aussi bien de façon unifiée que par l’intermédiaire de réseaux plus ciblés, chaque pan du monde juif des Etats-Unis souhaitant secourir les siens et œuvrer de manière indépendante à la pérennité de sa vision particulière de la judaïcité. C’est dans ce cadre que les socialistes juifs américains du Jewish Labor Committee, organisation antinazie créée à New York en 1934, se tournent vers les rescapés du monde yiddish non-communiste et plus particulièrement vers ceux résidant en France, majoritairement concentrés dans et autour de la capitale. Paris, ville vers laquelle affluent à la fin des années 1940 des milliers de survivants de la Shoah, dont nombre de transitaires en route vers des destinations outre-mer, représente alors un des lieux d’espoir pour l’épanouissement de leur culture minoritaire. L’étude de cas de l’intervention du Jewish Labor Committee en France de 1944 à 1948 présente la singularité des préoccupations des bundistes et des socialistes de culture yiddish à la sortie du génocide et au début de la guerre froide. Elle observe l’évolution de leurs idées comme leurs efforts et doutes pour affronter les défis de l’après-guerre et perpétuer leur projet politique et culturel national hors de leur territoire d’origine en Europe orientale. Pour approfondir ces thématiques, cette recherche met en perspective le monde yiddish avec les mondes juif et non-juif, socialiste et syndical, qui l’environnent. Etant le cadre de vastes échanges de courriers, d’informations, d’hommes, de biens matériels et d'argent entre les Etats-Unis et la France, l’action du Jewish Labor Committee se prête à l’analyse de l’interaction entre des immigrés situés dans deux pôles d’une migration divergente. Inspirée par les recherches sur le transnationalisme des primo-immigrés, cette étude transpose les questions de circulations entre les frontières et de négociations entre deux environnements nationaux dans le cas d’acteurs se tournant non pas vers leur pays d’origine mais vers un autre centre de leur diaspora. Appréhendée via cette rencontre entre socialistes juifs aux Etats-Unis et en France, une telle approche transnationale amène à questionner les degrés de proximité entre deux centres de la « diaspora yiddish » au lendemain de la destruction. / In the aftermath of the Holocaust, the material aid and moral support provided by the Jews of the United States played a considerable role in the reconstruction of European Jewry. This wide philanthropic undertaking was implemented through several completementary channels: the major, inclusive and unified relief of the American Jewish Joint Distribution Committee was supplemented by smaller networks of aid. If communal action was indeed necessary and efficient, each part of the Jewish world of the United States was willing to rescue its kin and to act independently to ensure the continuance of its own meaning of Jewishness. Within this frame, American Jewish Socialists of the Jewish Labor Committee, an anti-Nazi organizaton created in New York in 1934, supported the survivors of the non-Communist Yiddish world. Thousands of Holocaust survivors headed to Paris in the late 1940s, many staying in transit before leaving for their final destinations overseas. At that time, this European metropolis represented a place of hope for the fulfilment of their minority culture. The Jewish Labor Committee thus significantly concentrated on those survivors settled in France, who for the most part lived in or around the French capital. This study of the Jewish Labor Committee in France from 1944 to 1948 describes the concerns Bundists and Jewish Socialists of Yiddish culture faced in the aftermath of the genocide and the early Cold War period. Focusing on the inner circles of those actors as well as their interaction with the different Jewish and political groups which surrounded them, I question how they responded to the stakes of the postwar years and how they worked to perpetuate their political and cultural project outside of their communities of origin in Eastern Europe. The action of the Jewish Labor Committee in postwar France required considerable exchanges: of letters, information, people, material goods and money. These exchanges provide the resources for an analysis of the interaction of immigrants settled in two centers of a divergent migration. Inspired by research on transnationalism among first-generation immigrants, this study explores the movement of ideas and people across frontiers and the negotiation between two national contexts. If such questions are usually applied to migrants’ connections to their country of origin, I adapt them in the context of connections of migrants with another center of their diaspora. In the case of this encounter between Jewish Socialists in the United States and France, such a transnational approach leads me to evaluate the degrees of proximity between these two centers of the « Yiddish diaspora » in the aftermath of destruction.

The Master Thesis deals with an evaluation of employee involvement in social responsible activities of CEZ Group, primarily in its employee volunteering program. The aim of this thesis is besides the evaluation itself, also a comparison of employee volunteering programs with its competitors RWE and E.ON and a proposal for possible improvements of existing approaches. The theoretical part gives definitions of basic terms such as Corporate Social Responsibility, corporate philanthropy and volunteering and possibilities of employee involvement in corporate social responsible activities. The analytical part describes social pillar of Corporate Social Responsibility in ČEZ Group and involvement of its employees into these activities, focusing on corporate philanthropy and volunteering. The description of similar activities within CSR run by the competitors follows. Based on results of (questionnaire) research the evaluation of employee volunteering programs in these companies is processed and some possibilities for improvement of present CSR processes in ČEZ Group are outlined.

China has experienced incredible growth in the number of nongovernmental organizations (NGO) that occupy civil society. These organizations came forth at a time of rapid economic and political change. Instead of being given a supportive legal path for their work, NGOs have had to navigate the supply and demand factors in their specific situation in order to flourish. The demand side factors chiefly consist of matters pertaining to the need an NGO is meeting; and supply side factors pertain to an NGO's ability to create infrastructure to support their organization, including both the space in society to function and the processes necessary to fund their operation. By understanding the supply and demand side factors of the third sector, NGOs are able to achieve effectiveness in a variety of different capacities. In the current regulatory framework, many of these capacities are not entirely legal, but NGOs continue to find ways to make these arrangements work. Intermediary NGOs are a special type of NGO that positions itself to benefit both the donor and the beneficiary and help both overcome some of the challenges presented by the difficult regulatory environment. In doing this, intermediary NGOs fulfill a special role in meeting supply and demand in the third sector and can propose many useful solutions for philanthropy in China today.

This dissertation examines the potential for two forms of corporate philanthropy, donations of time and money, to have differential effects on consumers' response to corporate giving. Drawing upon indirect-reciprocity theory I show that corporate donations of time compared to money elicit a greater desire to reciprocate on the part of consumers. It is found that the influence of corporate donations on consumers' desire to reciprocate occurs through serial mediation, whereby donations of time are perceived as being more effortful than monetary donations. This in turn leads to more altruistic motive attributions, and ultimately greater admiration towards the firm and a stronger desire to reciprocate on the part of consumers. I find that consumers' desire to reciprocate is strengthened when the relative cost to the firm for making a donation is higher. Additionally, this research advances the emotion gratitude as a mechanism through which corporate giving leads to a desire to reciprocate and more broadly, a catalyst through which indirect reciprocity occurs. Finally, the influence of consumers' personality traits on their response to corporate philanthropy is examined. Corporate donations of time and money lead to stronger feelings of gratitude and a greater approval of a company's philanthropic actions when consumers possess higher levels of empathetic concern. Conversely, consumers who embody narcissistic traits are significantly less inclined to experience feelings of gratitude or approve of a company's philanthropy.

This study investigates the relationship between profit-making corporations and the not-for-profit sector within Australia. The broad field of corporate social responsibility, or CSR, is discussed, narrowing to the activity of corporate philanthropy and corporate social investment. The latter is defined as being philanthropy with strategic intent, in order to build capacity within the recipient organisation which in most cases will produce beneficial outcomes for the donor as well (Tracey, 2003). The title of this study has used the term ‘philanthropic contract’ (Broadbent, 2001; Kouzmin, 2007) to describe the relationship between commercial organisations and charitable ones and the unwritten societal expectation, that the corporate sector will support the work of members of the not-for-profit sector. This study also uses the term ‘social capital’ (Putnam, 1995) to describe one of the principle areas of benefit for companies who participate.The aspect of the relationship between the two sectors that formed the focus of this study is defined as being the interaction between the two that involves financial contributions and those of goods and services as well as expertise, information and influence flowing from profit-making companies to not-for-profit organisations.The direction of the research is to advance toward an understanding of why corporations engage in this practice and toward a conclusion as to whether corporate social investing is a mutually beneficial exchange. Finally, the study highlights examples of engagement processes, and advice from those participating. The inclusion of these in the study is designed to provide valuable learning for other corporations, and not-for-profit organisations, contemplating entering into their own philanthropic partnerships.Through ten qualitative interviews this inquiry investigated the attitudes toward this relationship of various stakeholders including the management of not-for-profit organisations, representatives of relevant associations and social commentators. It became apparent that the previously well-publicised opposition to publicly listed companies supporting the not-for-profit sector, proffered by organisations such as the Australian Shareholders’ Association, had largely evaporated.Case studies involving five profit-making corporations, operating within Australia, were then undertaken and the views of their senior management sought as regards their motivations, aims, and outcomes. Overwhelmingly their experiences were positive for the corporation, the organisations they were funding, and the members of the community that the recipients were in turn supporting.Corporate benefits reported included increased ability to attract quality staff, enhanced ability to retain staff, significant development for staff that actively participated, improved corporate culture and the building of social capital leading to enhanced reputation which supported the corporations licence to operate, future objectives and long term sustainability.It is hoped that these insights along with the advice offered up by those individuals and organisations that participated in the study will benefit others and promote greater participation in corporate philanthropy and social investment within Australia. vii

企業贊助公益活動的風氣日漸普遍，國內企業也將之視為一項重要的企業活動，企業贊助公益活動可自兩種觀點檢視：社會責任觀點和公共關係觀點，自此兩種觀點深入檢視國內企業之公益贊助行為，為本研究之動機，國內相關研究也頗為欠缺，可透過本研究作一補強。 　　本研究於文獻回顧後建立觀念性架構，將企業贊助公益活動之動機區分為與產品銷售直接相關、與產品銷售間接相關和與產品銷售無關三大類，將影響企業公益贊助行為之因素依不同層次區分為個人、部門、企業和環境四大類，將企業公益贊助決策區分為活動類型、受益對象和贊助形式三構面。由於國內相關研究之不足，研究方法採用計質法，選取九家國內企業為研究對象，以深度訪談之方式收集資料，輔以次級資料之收集補強，對九家個案公司進行分析，據以建構發展命題。 　　研究結果針對『贊助動機』和『贊助決策』之關係，發展出十項命題，『贊助影響因素』和『贊助決策』之關係，發展出八項命題，並依據資料顯示，將企業之公益贊助決策增加與產品關聯性、活動範圍、參與程度和持續時間四個構面，以更完整表達企業之公益贊助行為。 　　本研究之最大貢獻在於以企業參與之各項公益活動逐一分析，一反過去研究將企業贊助公益活動行為單純化之處理方式，將許多過去研究無法找出變數關係之部份予以建立初步之命題，此一研究方式可以作為後續研究之重要參考。