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How close are CSR and philanthropy?

A Conference Board study reveals a lack of clarity in the definition and composition of Corporate Social Responsibility (CSR) across different industries.

A recent research report by The Conference Board, a global independent business membership and research association, has uncovered significant divergence in how American corporations view and communicate their CSR activities. The report includes data from 103 of the Fortune 500 companies' websites. 

While a traditional 'welfare capitalist' view of corporate obligations remains widespread, not every industry viewed CSR and philanthropy as directly linked. Although philanthropy was included in the practices of 98% of the companies surveyed, those that had more direct contact with customers, such as commercial banking, seemed more likely to use the term philanthropy to define CSR. By contrast, one corporation in the tobacco industry identified its CSR as activity benefiting its shareholders. Industries that are dependent on the exploitation of natural resources, such as chemical, mining and crude oil production, gas and electric industries, identified environmental responsibility as their primary CSR focus. 

Even within those industries that placed their CSR activities in the context of philanthropy, there was some variation in how the term was being used. Consumer-based corporations defined their CSR practices purely in terms of philanthropy, with 13 of these companies identifying philanthropic giving programmes as examples. Within the chemical industry, corporations expressed a commitment to philanthropy with a specific focus on employee volunteerism. The utilities industries meanwhile demonstrated the greatest commitment to philanthropy, with one company, Northeast Utilities, defining philanthropic responsibilities as "making financial and in-kind contributions and encouraging employee volunteerism". 

The report concludes that at both institutional and industry level, corporations give communication primacy to ethical and philanthropic responsibilities over legal and economic responsibilities. At the same time, says the report, "CSR remains limited in its scope to those ethical and philanthropic responsibilities that benefit the bottom line."