“…In respect of the former, previous studies have tended to focus on the motives of larger organizations (Navarro, 1988;Haley, 1991;Campbell et al, 1999;Campbell et al, 2002;Hsieh, 2004;Ricks, 2005;McColl, 2005). For example, Cowton (1987), found social responsibility to be a strong driver for business giving, with other factors including trade or commercial benefits, employee benefit and a perceived 'duty' to do so.…”