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慈善行为是企业承担社会责任的最高等级形式。近年来,企业慈善行为不仅成为实践热点,更是学术研究的前沿领域。但以往研究较为强调企业对社会的慈善贡献与义务,随着战略慈善理念的兴起,慈善研究的视角发生了重大转变,更多的学者开始从组织的角度思考慈善行为方式、动机与效应。在这一背景下,本研究从企业慈善行为涵义与测量、影响慈善的因素及对组织的影响效应角度,回顾了这一领域的研究进展,并探讨了未来可能的研究方向。
Charity is the highest level of corporate social responsibility. In recent years, corporate philanthropy has not only become a hot spot of practice, but also a frontier field of academic research. However, previous researches emphasize the contribution and obligation of enterprises to society. With the rise of strategic philanthropy, the perspective of philanthropy has undergone significant changes. More and more scholars have started to think about the philanthropic behavior, motives and effects from an organizational perspective. In this context, this study reviews the research progress in this field from the perspective of the meaning and measurement of corporate philanthropy, the factors that affect philanthropy and the impact on the organization, and explores the possible research directions in the future.