Exploring the accountability and organizational identity of public philanthropic foundations

Williamson, Alexandra; Luke, Belinda

doi:10.1111/ijmr.12253

Cited by 3 publications

(1 citation statement)

References 81 publications

(107 reference statements)

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“…There is no legal definition of grant-making trusts and foundations in England and Wales. As in other countries, the term 'foundation' acts more as a group identifier (Williamson and Luke, 2021), and is widely used as a descriptor denoting an organisation established to make grants for charitable purposes (Sargeant and Jay, 2014). In the United Kingdom (UK), the terms 'foundation' and 'trust' are increasingly used interchangeably to mean charities whose main activity is grant making (Pharoah and Walker, 2019), although legally these terms refer to different organisational forms (see Dunn, 2014;Jung, 2018).…”

Section: Introductionmentioning

confidence: 99%

How transparent are charitable foundations? A large-scale comparison of transparency levels in grant-making trusts and foundations in England and Wales

Abnett

Vries

2024

Voluntary Sector Review

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Debate on the role of charitable grant-making foundations often references concerns about their lack of transparency. There has, however, been limited empirical investigation of foundation transparency levels. In this study, we report the largest-ever investigation of transparency among grant-making foundations in England and Wales. Based on a novel dataset, which captures the level of grant-specific data published by more than 2,200 foundations over five years from 2014 to 2018 (inclusive), we find that: (a) overall, these foundations are transparent in their disclosure of grant-specific data; (b) the results also paint a picture of stability – of those foundations with published trustees’ annual reports and accounts in all five years of this study, 78 per cent had the same disclosure practice throughout; and (c) a specific regulatory change mandating grant-specific disclosure has not substantially increased levels of disclosure. This study therefore provides detailed evidence that contributes to and expands the conversation on English and Welsh foundation transparency.

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Section: Introductionmentioning

confidence: 99%

How transparent are charitable foundations? A large-scale comparison of transparency levels in grant-making trusts and foundations in England and Wales

Abnett

Vries

2024

Voluntary Sector Review

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CEO Benevolence and Corporate Social Performance

Weerasinghe,

Chapple,

Williamson

2024

Australian Accounting Review

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The involvement of corporate CEOs/directors in not‐for‐profit (NFP) leadership is significant for corporate and NFP sectors. We refer to this activity as ‘benevolence’. These benevolent leaders bring synergistic effects to each leadership position. Although research has examined various characteristics of NFPs and corporate leaders independently, the impact of this combination of serving NFPs and listed firms is worth examining, given current debates on the form and function of stakeholder capitalism. We provide preliminary exploration of NFP leadership positions of CEOs/directors, from 2010 to 2019. Data were hand‐collected from CEO/director biographies in annual reports. NFP roles were verified through public sources (e.g., Australian Charities and Not‐For‐Profit Commission). We identify meaningful patterns in NFP leadership positions held by the those in the top echelons. In evaluating whether benevolent leaders influence corporate ethical outcomes, we find a significant positive association. Our findings establish the foundation for future inquiries on the influence of benevolent leaders on many corporate outcomes.

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The management and organization of philanthropy: New directions and contested undercurrents

Harrow

Donnelly-Cox

Healy

et al. 2021

Int J Management Reviews

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The case for theoretical scrutiny of philanthropy's achievements and problems, in the institutional settings in which it operates, has never been stronger. In this introduction to IJMR’s special issue on philanthropy, we examine the developing levels and directions of institutional philanthropy scholarship, together with the consensual and contradictory themes they exemplify and the theoretical leads to which they give rise. Modern philanthropic theory is still largely based on archetypes developed in the early 20th century that accord a central role to foundations in addressing social challenges, yet the complex health, education and social service fields within which philanthropy operates have changed dramatically. We argue for the elevation of, and deepening directions for, theoretical study of institutional philanthropy. At present, institutional philanthropy has a modest theoretical literature, at the same time as we can notice an extensive and growing grey literature in the philanthropic community, often grounded in traditional strategic management. We reflect on the grey literature's potential development into theoretical scholarship, drawing on and fusing with a broader range of academic disciplines and organizational theories, and the linked study of the field as a discourse community. Here, the challenges of visibility and transparency in relation to privacy are significant, whether for accountability or research access.

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Exploring the accountability and organizational identity of public philanthropic foundations

Cited by 3 publications

References 81 publications

How transparent are charitable foundations? A large-scale comparison of transparency levels in grant-making trusts and foundations in England and Wales

How transparent are charitable foundations? A large-scale comparison of transparency levels in grant-making trusts and foundations in England and Wales

CEO Benevolence and Corporate Social Performance

The management and organization of philanthropy: New directions and contested undercurrents

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