Corporate and NGOs' Voluntary Disclosure on Collaboration. Evidence from Poland

Collaboration between NGOs and corporations is an expanding research area that brings up new questions. The paper seeks to establish the scope of information on philanthropic cooperation revealed by corporations and charitable organizations in a transition country (Poland) and its determinants. The necessary data were obtained from the websites of corporations and foundations and from the reports on corporate social responsibility (CSR). The content analysis focused on the disclosures made by 41 corporations and 82 foundations. A total of 131 collaboration cases available on the websites and 95 cases disclosed in relation to CSR were examined. The research allowed to identify the key factors determining the amount of information on philanthropic partnerships displayed by corporations and charities on their websites and in CSR reports. In the case of corporations, the NGO being a corporate foundation and belonging to the group of biggest donors were the most important factors. As far as NGOs are concerned, the major factors were the NGO being, or not, a corporate foundation and the amount of donations as a percentage of its total revenue.