Fulfilling social responsibilities within the ESG framework has gradually become a core competitive advantage for sustainable corporate development that also serves to enhance future returns. Charitable donations constitute a crucial method through which corporations fulfill social...

This paper examines how religious ethic influences contributions to public goods. We develop a theoretical model distinguishing individualistic motivations - where people seek to meet individual moral standards - from collectivistic motivations - where behavior is guided by others' expectations....

In many countries, both charitable and political donations benefit from generous - and often similar - tax incentives. While a large literature has studied the tax-price elasticity of charitable giving, little is known about political donations. Using a large-scale survey experiment (N =...

We examine the ezects of introducing prompted choice on organ donation behavior. Applying a generalized dizerence-in-dizerences design, we take advantage of the gradual roll-out of a policy in Italy that integrated the question of organ donation preference into the process of identity card...

Does shareholder visibility affect firms' prosocial behavior? What implications for other shareholders? Exploiting quasi-experimental variation from media coverage around Annual General Meetings and major crises (COVID-19 pandemic and Russian invasion of Ukraine), we show that prominent...

While almost all charities rely on a set of donor appreciation strategies, their effectiveness for the success of fundraising campaigns is underresearched. Through two preregistered field studies conducted in collaboration with a leading German opera house (N=10,000), we explore the significance...

While almost all charities rely on a set of donor appreciation strategies, their effectiveness for the success of fundraising campaigns is underresearched. Through two preregistered field studies conducted in collaboration with a leading German opera house (N=10,000), we explore the significance...

How does diversity affect charitable giving? On the one hand, diversity can lead to increased charitable giving, as individuals may feel more connected to and invested in their community when they see the diversity of needs and perspectives within it. On the other hand, diversity can also create...

There is an important research tradition concerning the financial implications of social and environmental ethics. This study investigates the short- and long-term financial performance of ventures with explicit environmental commitments seeking to raise funds in equity crowdfunding (ECF)...

This paper investigates the impact of corporate ESG performance on internal pay gaps using data from Chinese A-share listed companies from 2013 to 2023. Our study finds that, after controlling for relevant variables and fixed effects for firms and years, corporate ESG performance significantly...

Research background: Engagement in charity by society appears to be a vital issue. It is crucial due to the limited resources available for non-profit organizations. Older adults seem to be one of the groups that can support the non-governmental sector and may be involved in charity. The number...

How does diversity affect charitable giving? On the one hand, diversity can lead to increased charitable giving, as individuals may feel more connected to and invested in their community when they see the diversity of needs and perspectives within it. On the other hand, diversity can also create...

Perceptions about students' responsibility for their success might have crucial implications for public approval of targeted financial support. Using a survey experiment among the German adult population, we find that information about the correlation of education outcomes and parental...

The paper analyses commodity taxation in an economy where a good can be recycled. Consumers deliver units of a used good to a reuse operator, who sells the good in a second-hand market after some processing. Two regimes are considered. One is a pure market setting where the reuse operator pays...

Online donation platforms are instrumental in facilitating individual charitable giving by leveraging the confluence of financial technology and mobile social networks. Despite the impact of these technological advancements, the role of culture in shaping the motivations and behaviors of donors...