Active CSR initiatives are characterized by the proactive adoption of corporate practices to foster economic, social, and environmental development beyond what companies are forced to comply by law, versus Passive CSR initiatives, are typically described as economic or legal obligations. (Kim, 2017).

Complex problems, with an unknown answer, for which no single entity has the resources or authority to bring about the necessary change. For example, reforming public education. (Kania & Kramer, 2011)

Akaike Information Criterion “AIC is an estimator of the relative quality of statistical models for a given dataset, providing a measure for model selection based on the trade-off between goodness of fit and model complexity.” Akaike, H. (1974). A new look at the statistical model identification.

An anchor institution is a place-based organization, such as a university, hospital, or nonprofit, that is rooted in its community through long-term investments, relationships, and mission, and uses its economic, human, and intellectual resources to improve community well-being. [democracyc...rative.org], [aecf.org]

An angel investor is an early-stage investor in a startup. These investors provide seed money, usually in exchange for ownership equity in the company. (Ganti, 2025)

A backbone organization is a dedicated entity that coordinates partners in a collective impact initiative by providing strategic direction, facilitation, communications, data management, and administrative support. [fsg.org], [collective...tforum.org]

Conditions or obstacles that impede progress, access, participation, or achievement of an intended result. (Lewin, 1947)

“The Bayesian Information Criterion (BIC) is a criterion for model selection among a finite set of statistical models. It balances model fit against model complexity, with lower BIC values indicating a preferred model.” Schwarz, G. (1978). Estimating the dimension of a model. The Annals of Statistics

For-profit businesses with a certified social impact mission supported by transparency and accountability requirements. In this case, “b” stands for benefit. The nonprofit B Lab administers the certification. (Boyea-Robinson, 2015)

B-Corp Certification measures a company’s social and environmental performance at every level: supply chain, workers, customers, charitable giving, etc. (B Lab, n.d.)

An assessment of investment performance that considers financial returns together with social and environmental value. (Emerson, 2003)

A conceptual framework for advancing a vision of value creation which is not based upon a bifurcated understanding of the nature of value (either/or), but rather a unified, holistic understanding of value as “both/and,” integrated and non-divisible. (Emerson, 2011)

Compare to Shared Value

A framework holding that organizations and investments inherently create an inseparable blend of economic, social, and environmental value. (Emerson, 2003)

Groups elected or appointed to oversee an organization’s affairs, provide strategic direction, and hold management accountable. (Fama & Jensen, 1983)

A consumer’s overall favorable or unfavorable evaluation of a brand. (Keller, 1993)

Business efforts to promote, impede, or direct social, political, economic, and/or environmental reform or stasis with the desire to promote or impede improvements in society. (Sarkar & Kotler, 2018)

The perceived compatibility or connection between a company or brand and the social cause it supports. (Pracejus & Olsen, 2004)

The coordinated process of building, maintaining, and improving how a brand is positioned and perceived. (Keller, 1993)

In the summaries, a nonstandard label for a business orientation that weighs the well-being of employees, customers, communities, and other stakeholders alongside commercial considerations. (Carroll, 1991)

The application of moral reasoning to matters that arise in corporate life. (Skeet, n.d.)

A nonprofit association organized to improve business conditions within a trade, industry, or profession rather than to generate profit for individual members. [irs.gov], [perlmanand...erlman.com]

Examples: Chambers of commerce; Trade associations; Professional associations

An entity structured to conduct commercial or professional activity, including its ownership, governance, and operating arrangements. (OpenStax, 2023)

A capacity grant is funding specifically intended to strengthen a nonprofit's infrastructure, leadership, technology, governance, or operational effectiveness rather than supporting direct program delivery. [councilofn...rofits.org], [councilofn...rofits.org]

An in-depth investigation of a bounded person, group, organization, event, program, or situation in its real-world context. (Yin, 2018)

A form of marketing where a company and a nonprofit organization partner to create both social change and business value for the company. (Financial Times, n.d.)Item description

Industrial system that is restorative or regenerative by intention and design. (World Economic Forum, n.d.)

Item description

The ability of institutions, organizations, leaders, and residents within a community to collaborate effectively, mobilize resources, and address collective challenges. [extension.umn.edu], [tamarackcommunity.ca]

Civic engagement refers to individual or collective actions designed to identify and address issues of public concern through volunteering, charitable activities, community leadership, advocacy, or participation in civic life. [pointsoflight.org], [pointsoflight.org]

A Corporate Social Responsibility strategy in which a company chooses two or more clusters or issues to support that match the organization’s core values. (Roza, 2017a)

See also Coalition Strategy, Diffuse Strategy, and Focused Strategy.

A Corporate Social Responsibility strategy in which several parties enter into a partnership to address a specific issue. (Roza, 2017a)

See also Cluster Strategy, Diffuse Strategy, and Focused Strategy.

A structured form of collaboration in which businesses, nonprofits, government agencies, and community organizations pursue a common social goal using shared measurement systems, coordinated activities, and continuous communication. [learningfo...bility.net], [resonanceglobal.com]

Innovation developed through collaboration among multiple people, organizations, or sectors that combine knowledge and resources. (von Hippel, 2005)

A model of philanthropy originating in China that directs and mobilizes individuals’ collective economic, political, and social capital to address social needs. The model is based on three pillars: cognition (seeing selves as part of a community), action (assuming a collective responsibility), and investment (collective visions for both current and future actions). (Marquis, Qi, & Qiao, n.d.)

The process of enhancing the skills, resources, leadership, networks, and capabilities of individuals and organizations within a community so they can effectively address local challenges and pursue long-term development goals. [extension.umn.edu], [tamarackcommunity.ca]

Money collected by people in a community to help other community members. (Cambridge Dictionary, n.d.)

Organizations such as banks, credit unions, loan funds, or venture capital providers that share a common goal of expanding economic opportunity in low-income communities by providing access to financial products and services for local residents and businesses. (CDFI Fund, n.d.)

The process of working collaboratively with community members and organizations to identify priorities, make decisions, and carry out solutions. (Ahmed & Palermo, 2010)

Community impact refers to the positive or negative effects that individuals, organizations, or initiatives have on the well-being, culture, environment, and economy of a community. Positive community impact promotes resilience, enhances resources, and helps to create sustainable, thriving environments. Negative community impact, on the other hand, can lead to resource depletion, social tension, and economic instability.

https://b-dreams.com/what-is-community-impact-and-why-does-it-matter/

In the community-focused case summary, an initiative whose design and delivery are guided by local needs, knowledge, experiences, and priorities. (Ettinger et al., 2021)

The strategic deployment of corporate resources, including funding, employee expertise, products, services, and partnerships, to strengthen communities and create positive social outcomes. [visit.org], [quorum.us]

The networks, trust, relationships, and norms of reciprocity that enable individuals and organizations within a community to cooperate effectively and solve collective problems. [oecd.org], [oecd.org]

Community voice is an approach that places the perspectives, experiences, priorities, and leadership of community members at the center of decision-making, planning, and social change efforts. [centeringc...yvoice.org], [urban.org]

A development approach designed to strengthen local economies through local ownership, employment opportunities, procurement practices, and institutional partnerships that generate long-term community prosperity. [tamarackcommunity.ca]

Competence is the perceived ability of an organization or institution to effectively perform its responsibilities, achieve results, solve problems, and deliver on its commitments. In the Edelman trust framework, competence is one of the two primary drivers of trust. [edelman.com], [interfaithamerica.org]

A specific, observable move by a firm intended to improve or defend its position relative to competitors. (Chen & MacMillan, 1992)

A type of Corporate Foundation with low independence from the affiliated company, dependent on them for funds and personnel, and likely shares the same name as the company. (Roza, 2017b, 3:00)

Compare to Enhancing Corporate Foundations, Integral Corporate Foundations, and Sovereign Corporate Foundations.

The study of how individuals or groups select, purchase, use, and dispose of products, services, ideas, or experiences. (Schiffman & Wisenblit, 2010)

A consumer’s psychological attachment to a company based on a substantial overlap between their perceptions of themselves and their perceptions of the company. (Marin, Ruiz, & Rubio, 2008)

Consumer CSR beliefs refer to customers’ attitudes and perceptions about a firm’s CSR initiatives and activities. These beliefs play a significant role in shaping customers’ attitudes, behaviors, and loyalty toward the organization, especially during times of hardship when corporate actions are subject to heightened scrutiny. (Osakwe and Yusuf, 2021).

A consumer’s awareness of and familiarity with a company’s social-responsibility policies, activities, and record. (Du & Sen, 2010)

Consumer skepticism regarding CSR refers to the doubt or disbelief that consumers express towards a company’s social responsibility initiatives and commitment, often questioning the sincerity and motivation behind these efforts (Skarmeas and Leonidou, 2013).

A consumer’s willingness to rely on a company or brand based on expectations of competence, honesty, and dependable conduct. (Morgan & Hunt, 1994)

The fit between an initiative and the distinctive skills, knowledge, resources, or capabilities that an organization performs especially well. (Prahalad & Hamel, 1990)

The practice of corporations publicly supporting or opposing social, environmental, or public-policy issues that align with organizational values and stakeholder expectations. [nationswell.com]

The actions, practices, and decision patterns through which a corporation conducts its business and interacts with stakeholders. (Wood, 1991)

The notion that corporations have an obligation to society as a whole, not just to investors, employees, or customers. (Makarov, 2018)

The ways businesses participate in and support civic and community life through volunteering, voting initiatives, public problem-solving, community partnerships, and other activities that address issues of public concern. [quorum.us], [visit.org]

Corporate-community co-development is a collaborative process in which corporate employees and community nonprofit stakeholders work together to create mutual learning, shared value, and community outcomes through sustained partnership activities. [onlinelibr....wiley.com]

A form of Corporate Social Responsibility concerned with investing in and improving the broader community through social programs for which company employees can volunteer. (Roza, Meijs, & Verlegh, 2013)

The policies, practices, and values through which organizations ensure that digital technologies, data, and artificial intelligence are developed and used ethically, transparently, responsibly, and for societal benefit. [sciencedirect.com]

Independent, legal, nonprofit entities set up by companies with structural contributions or endowments to focus on a public benefit mission. (Roza, 2017e, 0:22)

The system of relationships, rules, and processes through which companies are directed, controlled, and held accountable. (Shleifer & Vishny, 1997)

The perceived inconsistency between a company’s expressed commitments, particularly in CSR initiatives, and its values, principles, commitments, and actions (Wagner et al., 2009).

The extent to which a corporation achieves its financial, operational, strategic, social, or environmental objectives. (Venkatraman & Ramanujam, 1986)

Donation of resources towards a social good, on the behalf of a company. (Lazzari, 2018)

An organization's fundamental reason for existing beyond profit generation, describing how it creates value for society while achieving business objectives. [esglibrary.com]

Moves of a company’s headquarters, offices, facilities, or operations from one geographic location to another. (Hu et al., 2025)

The collective assessment stakeholders form about a company based on its past actions, communications, and expected future behavior. (Fombrun & Shanley, 1990)

An organization's capacity to anticipate, respond to, adapt to, and recover from disruptions while maintaining operations, stakeholder relationships, and long-term performance. [thebci.org], [premiercontinuum.com]

In the social-media communication summary, a company’s visible reply or other action following a stakeholder’s public message, question, criticism, or allegation. (Etter & Colleoni, 2019)

A company’s accountability for the effects of its decisions and activities on society, the environment, and stakeholders. (Carroll, 1991)

The development of innovative products, services, partnerships, or business models that address social challenges while simultaneously creating organizational value. [cmr.berkeley.edu]

An organization's ability to understand, anticipate, and respond effectively to stakeholder expectations, social issues, and community needs. [nationswell.com] [resonanceglobal.com]

A form of Corporate Social Responsibility where businesses use money or resources for projects that improve the world around them without a direct financial benefit to the company. (Kuta, 2018)

The observable policies, processes, and outcomes through which a company manages its social responsibilities and stakeholder relationships. (Wood, 1991)

A company’s commitment to improving or enhancing community well-being through discretionary contributions of corporate resources. (Roza, 2016)

There are five dimensions of CSR: Environment, Social, Economic, Stakeholder, Volunteerism. (Dahlsrud, 2008)

Communication through which a company explains its social-responsibility policies, actions, performance, and stakeholder commitments. (Du & Sen, 2010)

A business approach that seeks durable economic performance while managing environmental and social impacts over the long term. (World Commission on Environment and Development., 1987)

Similar to Corporate Social Responsibility. Aims to integrate the economic, environmental, and social aspects of business management. (Weber, 2008)

Employer-supported participation by employees in unpaid activities that benefit communities or charitable organizations. (Rodell, 2013)

The quality of being believable, trustworthy, and worthy of confidence. (Tingen et al., 2014)

Cross-sector partnerships are collaborative relationships between organizations from different sectors, such as businesses and nonprofit organizations, formed to address shared challenges and create social value that neither sector could achieve independently. [onlinelibr....wiley.com]

A model for assessing the compatibility between employer and employee social responsibility within individual organizations:

• Low social responsibility: neither employees nor employer care about social responsibility

• Identity-based social responsibility: organizations and employees perceive and project themselves as socially responsible while taking little or no action to support this

• Behavior-based social responsibility: high levels of involvement in socially responsible behavior without adopting the corresponding identity

• Entwined social responsibility: identities and behaviors are aligned for both employer and employee

(Pathania, 2015)

The CSRD is European Union (EU) legislation, effective from 5 January 2023, that requires EU businesses, including qualifying EU subsidiaries of non-EU companies, to disclose their environmental and social impacts and how their environmental, social and governance (ESG) actions affect their business.

https://www.ibm.com/think/topics/csrd

The extent to which a company relies on its Corporate Social Responsibility activities to position itself, relative to the competition, in the minds of the consumers. (Du, Bhattacharya, & Sen, 2010)

A customer’s sustained preference for, commitment to, or repeated purchasing from a particular company or brand. (Oliver, 1999)

A tool that can be used to measure Corporate Social Responsibility performance; usually includes community impact, financial results, and stakeholder influence. (Frumkin, 2017b, 1:52)

See also: Scorecard

Democratic ownership refers to governance and ownership structures in which workers, residents, members, or stakeholders collectively participate in decision-making and ownership of economic assets. It is a core principle of Community Wealth Building. [democracyc...rative.org] [democracyc...rative.org]

A model of Corporate Social Responsibility where activities are linked to the organization’s identity, core values, and/or purpose. (Roza, 2017b, 0:32)

See also: Instrumental Model and Normative Model

A Corporate Social Responsibility strategy in which a company focuses efforts on needs or interests of certain stakeholders. (Roza, 2017a)

See also Cluster Strategy, Coalition Strategy, and Focused Strategy.

In the social-media summary, the connected users and communication channels through which CSR information and public reactions are redistributed and amplified. (Kane & Borgatti, 2014)

Employees’ judgments about whether the benefits and burdens of a company’s responsible or irresponsible conduct are distributed fairly. (Rupp & Williams, 2006)

Philanthropic vehicle managed by wide variety of public charity sponsors that allow donors to retain advisory rights. Donors establish and fund a charitable account with a sponsoring organization that will be used later to support charitable activities. Donors receive an immediate tax deduction and maintain advisory privileges over both the fund’s investments and ultimate distribution for charitable purposes. In return, the sponsor gains control and authority over management of the funds. Can be used in conjunction with impact investing. (Macpherson, Kearney, & Kulow, 2018)

A body of individuals, groups, or companies with an action-oriented aim. The concept evolved from the idea of a think tank.

A reporting and decision-making approach that considers both the impact of sustainability issues on a company and the impact of the company on society and the environment. [esglibrary.com]

Global index consisting of the top 10% of the largest 2,500 stocks in the S&P Global Broad Market Index based on their sustainability and environmental practices. (Chen, 2022)

Income received from work, including wages, salaries, tips, and net earnings from self-employment. Earned income is the primary basis for determining EITC eligibility and benefit amounts. [irs.gov], [irs.gov]

A refundable federal tax credit designed to supplement the earnings of low- and moderate-income workers and families. Eligible taxpayers can use the credit to reduce taxes owed and may receive a refund if the credit exceeds their tax liability. [irs.gov], [irs.gov]

The ability of individuals or families to improve their economic status over time. Researchers and policymakers frequently cite the EITC as a policy tool that promotes economic mobility by increasing the after-tax income of working households. [cbpp.org], [cbpp.org]

Economic responsibility is the foundational obligation of a business to be profitable, efficient, and economically viable while producing goods and services that society requires. As the base of Carroll's CSR Pyramid, it reflects society's expectation that businesses create value, generate returns for investors, provide employment, and sustain economic growth. (Carroll, 1991).

Employee engagement refers to “a positive, fulfilling, work-related state of mind that is characterized by vigor, dedication, and absorption” (Schaufeli et al. 2002, p. 74). It is also defined as “the harnessing of organization members’ selves to their work roles; in engagement, people employ and express themselves physically, cognitively, and emotionally during role performances” (Kahn 1990, p. 694)

Models for engaging employees with Corporate Social Responsibility:

• Transactional Approach – Approach to employee engagement where programs are undertaken to meet the needs and interests of employees who want to take part in socially responsible efforts of a company

• Relational Approach – Approach to employee engagement where an organization and its employees together make a commitment to social responsibility

• Developmental Approach – Approach to employee engagement where a company aims to more fully activate and develop its employees and the firm to produce greater value for business and society
  (Mirvis, 2012)

An employee giving program is a corporate initiative that enables employees to contribute financial donations to charitable organizations, often supported through payroll deduction, matching gifts, or workplace giving campaigns. [cof.org]

Human resources model to describe the stages a worker undergoes (prospective employee, new employee, established employee, former employee) and how Corporate Social Responsibility can facilitate one’s progression through the stages. (Roza, 2017d, 1:35)

When an employer matches or donates the same amount an employee donates to a charity of the employee’s choice. See also: Matching Gifts

The involvement of employees in workplace decisions, problem-solving, improvement activities, or organizational programs. (Cotton & Jennings, 1988)

An organization’s ability and efforts to keep employees and reduce unwanted turnover. (Hom & Hausknecht, 2017)

The positive social outcomes generated when employees participate in volunteering, giving, mentoring, advocacy, and other community engagement activities. [pointsoflight.org] [visit.org]

The combination of rewards, benefits, experiences, culture, and opportunities an employer offers in exchange for employees’ skills and contributions. (Backhaus & Tikoo, 2004)

Employer trust refers to employees' confidence that their organization and its leaders will act competently, ethically, and in the best interests of employees and other stakeholders. The 2026 Edelman Trust Barometer identifies "my employer" as one of society's most trusted relationships. [interfaithamerica.org], [edelman.com]

Instances of involvement, interaction, participation, or commitment between people or organizations. (Kahn, 1990)

A type of Corporate Foundation that is highly independent from affiliated company. The foundation typically has a strong relationship to the company’s core business and acts as the company’s independent partner. (Roza, 2017b, 4:56)

Compare to Complementary Corporate Foundations, Integral Corporate Foundations, and Sovereign Corporate Foundations.

Measurable results concerning an organization’s management of environmental impacts, resources, emissions, waste, and compliance. (Henri & Journeault, 2010)

Environmental responsibility refers to an organization's obligation to minimize its negative impacts on the natural environment through sustainable resource use, pollution prevention, environmental protection, and stewardship of ecological systems for present and future generations. (Hilson, 2017).

A broad breakdown in ethical judgment, controls, and conduct that allows serious wrongdoing to become normalized or systemic. (Ashforth & Anand, 2003)

Ethical responsibility refers to a firm's obligation to conduct business in a manner that is fair, just, and moral, even when such behavior is not mandated by law. It encompasses societal expectations regarding appropriate business conduct beyond mere legal compliance. (Carroll, 1991).

A model in which Corporate Social Responsibility is seen as a voluntary commitment by companies to public welfare and nation building. (Handy, 2017, 0:54)

Compare to Liberal Model, Stakeholder Model, and Statist Model.

Ethics is the perception that an organization or institution acts with integrity, honesty, fairness, transparency, and concern for the interests of stakeholders. Within the Edelman trust framework, ethics is a core component of trust and complements competence. [interfaithamerica.org], [edelman.com]

Eudaimonia, defined as ‘meaningful living conditioned upon self-truth and self-responsibility’, (Norton, 1976, p. xi).

Eudaimonic happiness, derived from Aristotelian philosophy, is conceived as a tradition or form of happiness distinct from hedonic happiness (Ryan and Deci, 2001).

Eudaimonic well-being emphasizes human flourishing, personal growth, self-realization, and the fulfillment of individual potential rather than merely the experience of pleasure" (Ryff & Singer, 2008).

A family of statistical methods used to analyze whether and when an event occurs over time. (Allison, 1984)

The salary, incentives, equity awards, benefits, and other remuneration provided to senior corporate leaders. (Jensen & Murphy, 1990)

Stakeholder beliefs about the moral principles and standards that should guide business decisions and conduct. (Donaldson & Dunfee, 1994)

Beliefs about the ethical, social, or environmental responsibilities customers should consider in their purchasing and consumption choices. (Woldeyohanis, 2025)

External CSR (ECSR) refers to activities, actions, and policies directed toward other stakeholders such as customers, governments, communities, and the environment (Zhao et al. 2020; Story and Castanheira 2019; Ouakouak et al. 2019).

The effort to ensure that individuals and families have access to affordable financial products, services, and opportunities. EITC outreach campaigns are often linked to broader financial inclusion strategies that connect households to banking, savings, and asset-building opportunities. [taxoutreach.org], [nlc.org]

A measure of how effectively a business generates revenue, profit, returns, and financial value from its assets and operations. (McGuire & Schneeweis, 1988)

Gains or losses produced by an investment, commonly expressed as income, appreciation, or a percentage of the amount invested. (Horrigan, 1968)

Company attributes—such as size, industry, ownership, resources, governance, and financial condition—used in the summaries to explain differences in CSR behavior or outcomes. (McWilliams & Siegel, 2001)

Knowledge and skills specific to an organization. (Bird, 2017c, 11:12)

Fiscal sponsorship is an arrangement in which an established nonprofit organization provides fiduciary oversight, financial management, and administrative support to a charitable project that does not have its own tax-exempt status. [councilofnonprofits.org] [hsctc.org]

A Corporate Social Responsibility strategy in which a company links their CSR to their core business. (Roza, 2017a)

See also Cluster Strategy, Coalition Strategy, and Diffuse Strategy.

A new organizational sector integrating social purposes with business methods; also referred to as “for-benefit.” (Fourth Sector.net, n.d.) This sector joins for-profit, nonprofit and governmental organizations as the “fourth sector” of the economy.

A fraternal organization operating under a lodge system that provides benefits such as insurance, financial assistance, or other aid to members and beneficiaries. [irs.gov]

Examples: Knights of Columbus.

A funder collaborative is a philanthropic model in which multiple grant makers join forces to pursue a shared goal by combining resources, knowledge, networks, and funding strategies to achieve greater collective impact. [rockpa.org] [exponentphilanthropy.org]

A giving circle is a philanthropic model in which individuals pool financial resources and collectively decide how funds will be distributed to charitable organizations. [philanthropytogether.org]

Why it Matters: Giving circles represent a growing form of democratized philanthropy and community engagement.

Giving Tuesday, often described as a global day of giving or a global generosity movement, is held each year on the Tuesday after Thanksgiving. On Giving Tuesday 2021, nonprofits in the U.S. alone raised $2.7 billion. The giving movement is also sometimes stylized as GivingTuesday or #GivingTuesday.

https://kindful.com/giving-tuesday

Collaborative arrangements involving organizations or sectors from different countries to pursue shared objectives. (Austin, 2000)

Breakdowns in oversight, accountability, controls, transparency, or decision-making that prevent an organization from being properly directed and monitored. (Aguilera & Jackson, 2003)

In the corporate-foundation summary, board and leadership ties that connect a foundation’s governance to its parent company and help align strategy, oversight, and resources. (Shleifer & Vishny, 1997)

Hedonic well-being refers to the experience of pleasure, positive affect, and happiness, and is closely associated with individuals' evaluations of their lives, commonly measured through life satisfaction" (Diener, 1984).

Human capital consists of the knowledge, skills, competencies, experiences, and capabilities possessed by individuals that can be developed and leveraged to achieve organizational and societal objectives. [onlinelibr....wiley.com]

Organizational practices that support the long-term health, development, well-being, engagement, and employability of employees and workers. [groundswell.io], [esglibrary.com]

The study and practice of managing interpersonal relationships, communication, motivation, and cooperation in organizations. (Mayo, 1933)

The organizational function concerned with recruiting, developing, rewarding, supporting, and retaining employees. (Wright & McMahan, 1992)

Organizational models that intentionally combine commercial revenue and market practices with a social or environmental mission. (Battilana & Lee, 2014)

The perceived consistency and clarity among the different traits, values, messages, and actions that make up an organization’s identity. (Albert & Whetten, 1985)

What stakeholders know or believe they know about an organization’s defining characteristics and values. (Albert & Whetten, 1985)

The degree to which an organization’s stated identity is perceived as honest, dependable, and supported by its conduct. (Albert & Whetten, 1985)

Investments made with the intention to generate positive, measurable social and environmental impact alongside a financial return. (Global Impact Investing Network, n.d.)

The systematic process of measuring, tracking, and improving an organization's social and environmental outcomes using evidence-based metrics and performance indicators. [groundswell.io]

Lying within each individual is a deep true, inner person which contains the constellation of feelings, needs, desires, capacities, attitudes, dispositions and creative abilities that make the person unique (Guignon, 2004, p. 6).

A person’s voluntary responsibility to consider and address the social and environmental effects of personal choices and actions. (Pongrácz et al., 2026)

The main foundation for corporations to improve their financial performance and grab the market  (Dereli 2015).

In-role performance “the behavior directed towards formal tasks, duties, and responsibilities that are written in their job description” (Story and Neves 2015).

On-going or continuous Corporate Social Responsibility efforts that are a regular part of the day-to-day operations of a business. (Pirsch, Gupta, & Grau, 2007)

Institutional trust is the degree of confidence that people place in major societal institutions, including business, government, media, and nonprofit organizations, to act responsibly and serve the public interest. [edelman.com], [edelmansmithfield.com]

A model of Corporate Social Responsibility in which CSR activities are linked to a company’s strategy and innovation. (Roza, 2017b, 2:29)

See also: Descriptive Model and Normative Model

Insularity is the tendency for individuals to place trust primarily in people and groups who share similar values, beliefs, identities, or experiences, while becoming more hesitant to trust those perceived as different. The concept serves as the central theme of the 2026 Edelman Trust Barometer: Trust Amid Insularity. [edelman.com], [interfaithamerica.org]

A Corporate Foundation with low independence from the affiliated company. The foundation operates similarly to a Corporate Social Responsibility department at a company and activities are fully controlled by the company. (Roza, 2017b, 4:07)

Compare to Complementary Corporate Foundation, Enhancing Corporate Foundation, and Sovereign Corporate Foundation.

Combines a concern for the law with an emphasis on managerial responsibility for ethical behavior; goes above and beyond compliance for compliance’s sake and speaks to the deeply held values of the organization; may involve the use of “integrity initiatives” rather than a “legal compliance initiative.” (Paine, 1994)

Employees’ perceptions of whether people are treated with dignity, respect, honesty, and appropriate explanation in CSR-related interactions. (Rupp & Williams, 2006)

Internal CSR (ICSR) refers to the activities, actions, and policies of the organization that are directed to the internal stakeholders of the organization, such as employees (Zhao et al. 2020; Story and Castanheira 2019; Ouakouak et al. 2019).

The degree to which a company undertakes value-creating investments while avoiding both underinvestment and overinvestment. (Biddle & Verdi, 2009)

Approach oriented toward finding and funding a solution embodied within a single organization, combined with the hope that the most effective organizations will grow or replicate to extend their impact more widely. (Kania & Kramer, 2011)

Compare to Collective Impact.

An employee’s overall positive or negative evaluation of a job and its conditions. (Locke, 1976)

The process of moving toward a sustainable and low-carbon economy in a way that is fair and inclusive for workers, communities, and vulnerable populations. [esglibrary.com]

Organizations continually seek societal approval by ensuring that their actions are perceived as appropriate, desirable, and consistent with prevailing social norms, values, and expectations. Organizations maintain legitimacy by aligning their activities and disclosures with stakeholder expectations and broader societal standards (Suchman, 1995). [jstor.org],

From a CSR perspective, organizations disclose sustainability initiatives, environmental performance, philanthropy, and social impact efforts to demonstrate alignment with societal expectations, thereby gaining or maintaining legitimacy among stakeholders such as consumers, employees, investors, regulators, and communities. [jstor.org],

A Corporate Social Responsibility model focused on the needs of its private owners and shareholders; favors economic privatization and deregulation. (Handy, 2017, 1:50)

Compare to Ethical Trusteeship Model, Statist Model, andStakeholder Model.

A structured synthesis and critical evaluation of existing scholarship relevant to a defined research question or topic. (Snyder, 2019)

A simplification of a model, program, initiative, or intervention; a schematic representation, or road map, of what the program is going to do and how. (Frumkin, 2017c, 0:30)

A business ranking system created by the Drucker Institute comparing the performance of major U.S. companies; uses quantitative measurements of the efficacy of a company’s management through a holistic approach considering five core principles: customer satisfaction, employee engagement and development, innovation, social responsibility, and financial strength. (Fuhrmans & Koh, 2017)

The results a company, product, or investment achieves in a market, such as sales, market share, growth, profitability, or investor returns. (Venkatraman & Ramanujam, 1986)

A donation made by a company to a nonprofit or charitable cause that “matches” an employee’s donation.

See also: Employee Matching

Meaningful participation: The proactive involvement of community members, particularly those from historically excluded groups, in guiding decisions, setting agendas, and distributing resources that impact their daily lives. Participation goes beyond mere consultation to ensure that these groups gain significantly more control over the processes and outcomes that affect them.

https://philanthropyinpractice.issuelab.org/resources/44340/44340.pdf

Reporting, commentary, or attention devoted to a person, organization, event, or issue by news and other media outlets. (Deephouse, 2000)

Meta-analysis refers to the statistical analysis of a large collection of analysis results from individual studies for the purpose of integrating the findings. [jstor.org], [eric.ed.gov]

Glass, G. V. (1976). Primary, secondary, and meta-analysis of research. Educational Researcher, 5(10)

Parameters or measures of quantitative assessment used for measurement, comparison, or to track performance or production. (Kenton, 2018b)

Public accountability created through small, observable digital interactions in which stakeholders question firms and firms choose whether and how to respond. (Etter & Colleoni, 2019)

A type of banking service provided to low-income individuals or groups who otherwise wouldn't have access to financial services.  (Kagan, 2025)

Micro-CSR research is concerned with the study of the effects of CSR on individuals, adopt the definition of CSR as (Aguinis 2011, p. 858).

The use of brief social-media posts to disclose, describe, or discuss a company’s CSR activities and performance. (Etter & Colleoni, 2019)

Improper, unethical, or unlawful behavior, especially behavior that violates applicable duties, rules, or professional standards. (Greve & Pozner, 2010)

The practice of making investment decisions that support an organization's mission and social objectives while also seeking financial returns. [commonfund.org]

Mission drift is the gradual shift of an organization away from its core mission, often driven by funding pressures, growth ambitions, or external demands that redirect resources from its original purpose. [fundingforgood.org]

A mission-related investment is a market-rate investment made from a foundation's endowment that seeks both financial returns and advancement of the foundation's mission or social impact objectives. [missioninvestors.org], [morganlewis.com]

A statistical model in which the size or direction of an indirect effect depends on the level of another variable. (Preacher & Hayes, 2007)

Legitimacy, trust, or reputational credit accumulated through conduct viewed as ethical and socially beneficial. (Godfrey, 2005)

A government’s officially adopted principles, priorities, or courses of action for addressing an issue at the national level. (Howlett & Perl, 2009)

Corporate actions or omissions that harm stakeholders or violate accepted social, ethical, or environmental expectations. (Lange & Washburn, 2012)

Networked impact refers to social change achieved through coordinated action among multiple organizations that share knowledge, resources, and strategies to address complex societal challenges. [ssir.org], [fsg.org], [jstor.org], [degruyterbrill.com]

In the corporate-relocation summary, the local network of interdependent nonprofits, corporate funders, board members, donors, volunteers, and public institutions that sustains community services. (Salamon, 1995)

A model of Corporate Social Responsibility in which CSR activities are linked to pressure from stakeholders: government, consumers, investors, employees, etc. (Roza, 2017b, 3:38)

See also: Descriptive Model and Instrumental Model

The deliberate arrangement of roles, responsibilities, structures, workflows, authority, and coordination within an organization. (Galbraith, 1974)

The tasks, processes, programs, and operations carried out by an organization to pursue its objectives. (Galbraith, 1974)

Organizational attractiveness (OA) refers to the benefits that potential applicants or current employees perceive in working for a specific company (Jiang and Iles 2011).

Organizational citizenship behavior (OCB) is defined as “an individual behavior that is discretionary, not directly or explicitly recognized by the formal reward system, and that in the aggregate promotes the effective functioning of the organization” (Organ 1988, p.4).

Organizational citizenship behavior for the environment (OCB-E) or green behaviors refer to the “discretionary acts by employees within the organization not rewarded or required that are directed toward environmental improvement” (Daily et al. 2009, p. 246).

Organizational commitment (OC) “a force that binds an individual to a course of action that is relevant to a particular target” Meyer and Herscovitch (2001, p. 301) (Lu et al. 2020).

Organizational Commitment Dimensions It has three dimensions: affective organizational commitment (AOC), normative commitment, and continuance commitment 614 Y. Yassin, M. Beckmann (Rodrigo et al. 2019).

The shared values, assumptions, norms, and practices that shape how members of an organization think and behave. (Scott et al., 2003)

Organizational identification (OI) is defined as the “perception of oneness with or belongingness to an organization, where the individual defines him or herself in term of the organization(s) of which he or she is a member” Ahmed and Khan (2019),

Planned actions introduced to change organizational structures, processes, culture, behavior, or performance. (Beer & Spector, 1990)

Employees’ perceptions of fairness in workplace outcomes, procedures, and interpersonal treatment. (Colquitt, 2001)

The measurable results produced by an organization, including financial, operational, employee, customer, social, and environmental results. (Venkatraman & Ramanujam, 1986)

Organizational pride refers to “the extent to which individuals experience a sense of pleasure and self-respect arising from their organizational membership” (Jones 2010, p. 859).

Research designs that observe the same units or participants on multiple occasions to analyze change over time. (Menard, 2002)

Participatory grantmaking is a funding approach in which community members, beneficiaries, or nonprofit stakeholders directly participate in grantmaking decisions rather than leaving decisions solely to funders. This approach aligns closely with the principles of trust-based philanthropy. [trustbasedphilanthropy.org]

‍Participatory philanthropy: An approach to philanthropy that involves engaging non-donor stakeholders, particularly those from excluded communities, in various aspects of the grantmaking process, such as strategy development, funds distribution, and evaluation. It encompasses a range of activities designed to redistribute power, control, and influence, fostering partnerships and shared decision-making between philanthropic organizations and the communities they serve.

https://philanthropyinpractice.issuelab.org/resources/44340/44340.pdf

Passive CSR initiatives, are typically described as economic or legal obligations, versus active CSR initiatives, characterized by the proactive adoption of corporate practices to foster economic, social, and environmental development beyond what companies are forced to comply by law (Kim, 2017).

A program through which employees authorize charitable donations to be deducted directly from their pay. (Bennett, 2012)

The extent to which a person believes personal values are compatible with an organization’s values. (Cable & DeRue, 2002)

When an individual and the work environment characteristics are well matched. (Roza, 2017c, 0:30)

See also Value Congruence.

Philanthropic responsibility refers to voluntary corporate actions that promote human welfare, goodwill, and community well-being, including charitable donations, employee volunteering, community development, and support for social causes. These activities are discretionary rather than legally or ethically required. (Carroll, 1991).

Philanthropic stewardship is the responsible and ethical management of charitable resources, relationships, and donor intent to maximize social impact while maintaining accountability, transparency, and trust. [zielinskico.com], [tpmconnect.com]

Voluntary action or giving intended to promote the welfare of others or advance the public good. (Bekkers & Wiepking, 2011)

A pooled fund is a collaborative funding vehicle through which multiple donors, foundations, or corporations contribute resources to support shared philanthropic objectives. [jrf.org.uk]

Voluntary corporate policies and actions intended to benefit stakeholders and create favorable social or environmental outcomes. (Carroll, 1991)

A 501(c)(3) organization typically funded by a single family, corporation, or individual donor. Most private foundations primarily make grants to other charitable organizations rather than operate programs directly. [irs.gov]

Examples:
• Ford Foundation
• Bill & Melinda Gates Foundation
• Corporate foundations

A private foundation that directly conducts its own charitable programs instead of primarily making grants to other organizations. [irs.gov]

Examples:
• Foundations that operate museums, research centers, or educational programs.

Employees’ judgments about whether the processes used to select and implement CSR decisions are fair, consistent, unbiased, and ethical. (Rupp & Williams, 2006)

A series of related actions or steps directed toward a particular result. (Van de Ven, 1992)

Representations that show how activities, decisions, inputs, or events are connected within a process. (Van de Ven, 1992)

The objective of choosing output, pricing, investment, or operating decisions that produce the greatest attainable profit. (Friedman, n.d.)

A program-related investment is an investment made primarily to accomplish a foundation's charitable purposes, where generating financial return is not a significant objective. [irs.gov]

Corporate Social Responsibility strategies that happen at specific times to specifically appeal to a consumer stakeholder group. (Pirsch, Gupta, & Grau, 2007)

Prosocial behaviors refer to the voluntary acts by employees that are directed to the well-being of the whole community (De Roeck and Farooq 2018).

A public charity is a 501(c)(3) organization that receives substantial support from the general public, government agencies, or multiple funding sources and actively carries out charitable programs. [irs.gov]

Examples:
• Hospitals
• Community foundations
• Universities
• Youth-serving nonprofitsItem description

In the social-media summary, publicly visible messages, questions, criticism, or feedback directed by individuals or stakeholder groups to a company. (Etter & Colleoni, 2019)

The confidence members of the public place in an institution’s competence, integrity, fairness, and reliability. (Mayer & Schoorman, 1995)

Value consumed collectively by the citizenry rather than just clients or consumers of a business; public goods that are jointly consumed. (ANZSOG, 2017)

Purpose is an abiding intention to achieve a long-term goal that is both personally meaningful and makes a positive mark on the world

https://greatergood.berkeley.edu/topic/purpose/definition

A leadership approach in which leaders inspire and guide stakeholders through a compelling purpose that extends beyond financial performance and contributes to societal well-being. [mdpi.com]Item description

A purpose statement, sometimes called a "position statement," is a sentence that describes a company's focus as it pertains to its audience, whether that’s clients, customers, patients or any other group or demographic. A purpose statement describes the overarching reason that a company exists, how it should conduct itself and the impact it has on who it's serving.

https://www.indeed.com/career-advice/career-development/purpose-statements

Qualitative Comparative Analysis, a set-theoretic method for identifying combinations of conditions associated with an outcome across cases. (Pagliarin et al., 2023)

A tax credit that can generate a refund even when the taxpayer owes no federal income tax. If the credit amount exceeds the tax liability, the remaining balance is paid to the taxpayer as a refund. The EITC is one of the nation's largest refundable tax credits. [irs.gov], [irs.gov]

The Reputation Institute’s (RI) Corporate Social Responsibility scoring system that evaluates consumers’ perceptions of company governance, positive influence on society and treatment of employees. (Strauss, 2017)

The accumulated value and stakeholder goodwill created by a history of credible, responsible, and reliable behavior. (Fombrun, 1996)

Systematic procedures used to collect, analyze, and interpret evidence in order to answer research questions. (Bhattacherjee, 2012)

Resources-based view (RBV) states that resources are a vital factor in firm performance. According to the resources-based view (RBV) theory, a company’s success is determined by the internal quantity and quality of resources. Resources that are valuable, rare, and not easily replicated or replaced are considered competitive advantages. Barney (1991).

Corporate conduct that recognizes a company as a member of society with economic, legal, ethical, and community responsibilities. (Carroll, 1991)

Restricted funds are donations or grants that include donor-imposed conditions specifying how, when, or for what purpose the funds may be used. [netsuite.com]Item description

Return on Assets (ROA) measures a firm's profitability relative to its total assets and indicates how effectively management uses the firm's asset base to generate earnings. [researchgate.net], [papers.ssrn.com]

A profitability ratio comparing net income with shareholders’ equity to indicate the return generated on owners’ capital. (Horrigan, 1968)

A measure comparing the gain or loss from an investment with the amount invested, usually expressed as a percentage. (Horrigan, 1968)

A profitability measure comparing operating profit with sales revenue. (Horrigan, 1968)

The state of being content because needs, expectations, or desired outcomes have been met. (Oliver, 1980)

The capacity of a system, organization, program, or business model to expand while maintaining acceptable performance and effectiveness. (Winter & Szulanski, 2001)

A tool that can be used to measure Corporate Social Responsibility performance; usually includes community impact, financial results, and stakeholder influence. (Frumkin, 2017b, 1:52)

See also: Dashboard

A shared measurement system is a common framework used by collaborating organizations to collect data and evaluate progress consistently toward agreed-upon social outcomes. It is a core element of collective impact initiatives. [fsg.org], [ssir.org]

A management strategy in which companies find business opportunities in social problems; rather than focusing on “giving back” or minimizing harm, shared value focuses leaders on maximizing competitive value of solving social problems in new customers and markets, cost savings, talent retention, and more. (Shared Value Initiative, n.d.)

Compare to Blended Value

The financial and governance interests of people or entities that own shares in a corporation. (Jensen, 2002)

Actions taken by an organization or business to intentionally communicate positive, imperceptible qualities of themselves. (Connelly, Certo, Ireland, & Reutzel, 2011)

When information asymmetry exists between two parties, the better-informed party can communicate its underlying quality, intentions, or capabilities through observable signals, thereby reducing uncertainty and influencing stakeholder perceptions and decisions (Spence, 1973; Connelly et al., 2011). [scispace.com], From a CSR perspective, organizations use sustainability reports, philanthropic initiatives, ESG disclosures, and community engagement programs as signals to communicate responsibility, trustworthiness, and long-term value to stakeholders. These signals help reduce information asymmetry between firms and stakeholders such as consumers, investors, employees, and communities.

An attitude of doubt or a tendency to question whether a claim, motive, or representation is reliable. (Forehand & Grier, 2003)

Employee volunteer service that applies professional expertise and technical skills to help nonprofits and community organizations build capacity and solve organizational challenges. [taprootfoundation.org], [benevity.com]

A financial award for social entrepreneurs whose innovations have had a significant, proven impact on the world’s pressing problems, given to invest directly in the promise of greater impact at scale. (Skoll Foundation, n.d.)

Acronym standing for Specific, Measurable, Achievable, Relevant and Time-based; a tool used to create actionable plans for realistic goal achievement. (Zahorsky, 2020)

Explanations, excuses, justifications, or apologies organizations provide to explain conduct and influence how stakeholders judge it. (Sitkin & Bies, 1993)

The networks, relationships, shared norms, and trust that enable people and groups to cooperate and obtain mutual benefits. (Adler & Kwon, 2002)

Social cohesion refers to the development of connectedness, trust, belonging, and positive relationships among individuals and groups that enable collective action and mutual support. The article positions social cohesion as a critical outcome of corporate-community partnerships and a precursor to broader social impact. [onlinelibr....wiley.com]

Enterprise where at least 50% of the profits are invested back into a charitable cause; sometimes referred to as a social business. (Agarwal, 2018)

A social enterprise model identifying an unjust equilibrium in society and finding opportunity in it to forge a new, stable equilibrium that releases trapped potential or alleviates the suffering of the targeted group, ensuring a better future for the targeted group and even society at large. (Martin & Osberg, 2007)

Social exchange theory employees react to the policies and actions of the organization according to their assessments of costs and benefits (Sanusi and Johl 2020).

A significant, positive change addressing a pressing social challenge. (Business+Impact at Michigan Ross, n.d.)

Leveraging private investment to finance services so providers do not have to front the cost of delivery. Investors are rewarded if providers meet agreed-upon outcomes but lose their investment if providers do not meet those outcomes. (Roy, McHugh, & Sinclair, 2018)

A coordinated organizational approach that aligns social goals, business capabilities, stakeholder needs, and measurable outcomes to create sustainable positive change. [resonanceglobal.com]

A social innovation ecosystem is the network of organizations, institutions, funders, entrepreneurs, policies, and relationships that support the development and implementation of innovative solutions to social and environmental challenges. [oecd.org], [gsb.stanford.edu]

Intra-corporate entrepreneurial behavior with a social purpose such as developing a profitable new product, service, or business model that creates value for society and the company. (Jenkins, 2018)

The ongoing acceptance, trust, and approval that an organization receives from communities and stakeholders affected by its operations. [sciencedirect.com]

The influence and communication value a person or organization possesses through social-media visibility, reach, relationships, and credibility. (Saxton & Guo, 2020)

Mutual funds that hold securities in companies that adhere to social, moral, religious, or environmental beliefs. (Croome, 2022)

A systematic way of incorporating social, environmental, economic, and other values into decision-making processes. (Salverda, n.d)

The generation of benefits for society or stakeholders by addressing social needs, improving well-being, or reducing harm. (Austin & Wei-Skillern, 2006)

Investment in ventures that offer profit potential and make the world a better place through their products and services. (Kenton, 2019a)

An organization operated primarily to promote the common good and general welfare of a community through civic improvement and social betterment activities. Unlike 501(c)(3) organizations, contributions are generally not tax-deductible. [irs.gov], [irs.gov]

Examples:

• Civic advocacy groups

• Community improvement organizations

A Corporate Foundation that is highly independent from the affiliated company; operates similarly to a private grant-making foundation without a dominant living donor. (Roza, 2017b, 3:40)

Compare to Complementary Corporate Foundation, Enhancing Corporate Foundation, and Integral Corporate Foundation.

A business philosophy that emphasizes creating value for all stakeholders, including employees, customers, suppliers, communities, and shareholders. [esglibrary.com]

The process of identifying stakeholders and involving them through consultation, dialogue, participation, or partnership in relevant decisions. (Kujala et al., 2022)

Stakeholder Existential Authenticity (SEA) in CSR is a state of being where an individual stakeholder experiences and reconciles tensions of self, choice, and purpose as a result of their participation in a CSR initiative. Given that SEA is experiential, a person is not authentic or inauthentic all the time, but rather they can achieve a state of authenticity that is situational (Steiner and Reisinger, 2006).

Corporate Social Responsibility in the context of globalization, with a focus on citizen and stakeholder activism, large participation by nongovernmental organizations; Model of CSR that responds to the needs of all stakeholders (i.e., customers, employees, and communities). (Handy, 2017, 2:14)

Compare to Ethical Trusteeship Model, Liberal Model, and Statist Model.

View that management of a corporation has a duty to maximize shareholder returns (also known as shareholder theory). (Hunsaker, 2018)

See also Stakeholder Theory

The confidence stakeholders place in an organization based on its integrity, competence, transparency, reliability, and commitment to shared values. [hks.harvard.edu]

The creation of benefits for multiple stakeholder groups, including employees, communities, customers, suppliers, and shareholders. [resonanceglobal.com], [esg.sustainability-directory.com]

Corporate Social Responsibility in the context of socialist, mixed economies, with a focus on state-owned companies and legal requirements that influence CSR.  (Handy, 2017, 1:19)

Compare to Ethical Trusteeship Model, Liberal Model, and Stakeholder Model.

The development of new approaches, business models, capabilities, or market positions that materially change how an organization creates value. (Markides, 1997)

The formulation and implementation of major goals and actions based on organizational capabilities and the external environment. (Nag & Chen, 2007)

Conceptual frameworks used to analyze choices, allocate resources, and guide an organization toward long-term objectives. (Nag & Chen, 2007)

Strategic philanthropy is the practice of aligning charitable investments with clearly defined social objectives, measurable outcomes, and long-term impact goals rather than making solely reactive or ad hoc donations. This approach emphasizes planning, evaluation, and sustained engagement. [councilofnonprofits.org], [actknowledge.org]

The alignment of employee volunteer programs with a company's business capabilities, CSR priorities, and community needs to maximize mutual value. [pointsoflight.org]

The individual stakeholder’s own judgement of their wellbeing in relation to happiness, life satisfaction, and positive affect (Diener, 1984).

Meeting present needs while preserving environmental, social, and economic systems and opportunities for future generations. (World Commission on Environment and Development., 1987)

Efforts to address the underlying structures, policies, incentives, relationships, and cultural norms that create complex social or environmental problems, rather than only addressing symptoms. [learningforsustainability.net], [resonanceglobal.com]

The quality of being concrete, observable, measurable, or capable of being physically perceived. (Laroche & Goutaland, 2001)

Organized efforts by governments, nonprofits, employers, and community groups to inform eligible individuals about the EITC and other refundable tax credits and help them claim available benefits. [taxoutreach.org], [content.govdelivery.com]

Problems that are well defined, the answer is known in advance, and one or a few organizations have the ability to implement the solution. (Kania & Kramer, 2011) Compare to Adaptive Social Problems.

A theory of change explains how and why a series of early and intermediate outcomes are expected to produce desired long-term social change and impact. [theoryofchange.org], [actknowledge.org]

A body of experts producing ideas and research.

The group of senior executives whose backgrounds, values, and judgments strongly influence organizational strategy and outcomes. (Carpenter et al., 2004)

Sustainability framework examining a company’s social, environmental, and economic impact. (Kenton, 2025)

Trust is the expectation that an institution will "do what is right." According to the Edelman Trust Barometer, trust reflects public confidence in the actions, decisions, and conduct of organizations and institutions. [edelman.com], [edelmansmithfield.com]

Trust-Based Philanthropy: An approach to giving that addresses the inherent power imbalances between funders, nonprofits, and the communities they serve. At its core, trust-based philanthropy is about redistributing power— systemically, organizationally, and interpersonally—in service of a healthier and more equitable nonprofit ecosystem.

https://pacscenter.stanford.edu/wp-content/uploads/2021/10

A trust broker is an individual, organization, or institution that is trusted by multiple stakeholder groups and helps bridge differences by fostering understanding, dialogue, and cooperation around shared interests and goals. [interfaithamerica.org]

Trust-building is the intentional process of strengthening confidence and credibility through ethical conduct, transparent communication, meaningful stakeholder engagement, accountability, and consistent action. [interfaithamerica.org], [edelmansmithfield.com]

The Trust Index is Edelman's principal measure of societal trust. It represents the average percentage of respondents who trust four major institutions: business, government, media, and nongovernmental organizations (NGOs). [edelmansmithfield.com], [edelman.com]

See also Ethical Trusteeship Model. A model in which Corporate Social Responsibility is seen as a voluntary commitment by companies to public welfare and nation building. (Handy, 2017, 0:54) Compare to Liberal Model, Stakeholder Model, and Statist Model.

CEO characteristics will be reflected in their corporate strategies, which are premised on the limited rationality of human beings. Upper Echelons Theory is a theory that focuses on the demographic characteristics of executives, such as age, educational level, and professional background. These characteristics reflect their values, cognitive ability, communication skills, and psychological traits. Hambrick and Mason 1984)

Text, images, reviews, videos, or other material created and shared by users rather than by the company or platform hosting it. (Daugherty & Bright, 2008)

The increase in worth created when an organization transforms inputs into products, services, or outcomes. (Bowman & Ambrosini, 2000)

When employees and their employer have similar social responsibility patterns based on their social responsible values and behavior. (Roza, 2017c, 1:00)

The process of producing benefits or utility for customers, owners, employees, communities, or other stakeholders. (Bowman & Ambrosini, 2000)

A leadership and organizational method that builds upon deeply held values and aspirations that motivate employees to act towards a higher social good, help build a better society, and engage with broader communities; sets the foundation for Corporate Social Responsibility to grow upon. (Bird, 2017b, 0:11)

The way in which businesses abide by the four core values of business ethics, Corporate Social Responsibility, human rights, and sustainability to make a difference in the community and their society. (Bird, 2017a, 11:37)

A blanket term describing forms of philanthropy that express a more purpose-, results-, and responsibility-driven worldview. Usual characteristics include:

• Strategic framing which coordinates targeted resources so they collectively create systemic change

• Scales of intervention that address systems and sectors rather than individual organizations or projects

• Sector focuses that tend to be cross-sectoral, engaging civil society, markets, and/or governments as needed

• Funding mechanisms that blend grants and investments as appropriate to the theory of change

• Hands-on engagement styles using extended interactions with and between grantees

• Engagement periods reflecting the goal of systems change, often five to ten years rather than one to two

• Culture and capabilities focused on innovation and experimentation

• Monitoring and evaluation that allows quick adaptation and focuses on outcomes and impacts

Organizations organized to support veterans, members of the armed forces, and their families through charitable, educational, patriotic, and social activities. [irs.gov]

Examples:

• American Legion posts

• Veterans of Foreign Wars (VFW)

‍Virtual volunteering refers to volunteer activities completed, in whole or in part, using the internet and a home, school building, telecenter, or work computer or other Internet-connected device, such as a tablet. Virtual volunteering is also known as online volunteering, remote volunteering or e-volunteering.

https://ngofeed.com/blog/virtual-volunteering/#google_vignette

An IRS-supported program that provides free tax preparation services to eligible taxpayers, including many individuals who qualify for the Earned Income Tax Credit. VITA sites are commonly used to increase EITC participation. [irs.gov], [taxoutreach.org]

A policy mechanism that encourages labor-force participation by increasing the financial rewards associated with employment. The EITC is widely recognized as a work incentive because eligibility depends on earned income. [cbpp.org], [cbpp.org]