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Le mécénat des sociétés cotées du SBF 120 : quelles sont les conditions favorisant l’existence d’une fondation d’entreprise ?

Author

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  • Quôc Thai Huynh

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Contributing to the public interest has never been an economic obligation nor a legal obligation of the firm. Sponsorship is considered in a very different way according to the authors, sometimes negatively, sometimes positively. All these interpretations are not mutually exclusive. From the 1990s, the legislature encouraged patronage by creating the corporate foundation. From a corporate social responsibility (CSR) perspective, a foundation makes visible the good deeds of a company, while also giving it tax benefits. Yet not all companies have them. We are looking for the determinants of sponsorship that relate mostly to the profile of the leader. Are their profiles favoring the existence of a corporate foundation? We study a sample of listed companies of SBF 120 between 2009 and 2013, our results reveal that executives and firms associated with a corporate foundation have a particular profile.

Suggested Citation

  • Quôc Thai Huynh, 2019. "Le mécénat des sociétés cotées du SBF 120 : quelles sont les conditions favorisant l’existence d’une fondation d’entreprise ?," Post-Print hal-02523053, HAL.
    • Handle: RePEc:hal:journl:hal-02523053
    DOI: 10.3917/ror.141.0021
    as

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