Driving Factors,Basic Characteristics and Path Selection of Corporate Philanthropy with Chinese Characteristics
Corporate philanthropy emerges as a potent force with distinct Chinese characteristics in the philanthropic landscape.In contrast to individual philanthropic behavior,corporate philanthropy is driven by stronger self-interested motives,primarily influenced by economic,political,and reputational considerations.At the micro-individual level,driving factors include the personal characteristics,perspectives,and early experiences of entrepreneurs,as well as the philanthropic outlooks and preferences of corporate board members and executives.Meso-corporate level factors encompass enterprise attributes and operational performance,while macro-policy level factors involve the implementation of national strategy,philanthropic organization registration,tax incentives,fundraising environment,and the impact of the charity reward system.To cultivate corporate philanthropy with Chinese characteristics,it is essential to clarify its functional positioning in the third distribution,lower the threshold for foundation registration,streamline the recognition and closure processes for charitable organizations,reduce the prevalence of"zombie-type corporate foundations,"enhance tax incentives for new types of donations,and foster positive interaction with donors while bolstering the independence of corporate foundations.
万方数据
维普
