Abstract

Prior research has tended to focus on the influences upon how much organizations contribute to charitable or community cases paying relatively little attentionto the recipients of these donations or how firms develop preferences in respect of them. This study, in order to fill these gaps in the literature, focuses on two main aspects of CCI within 500 biggest companies situated in Turkey. Firstly, it aims to explore how companies manage their CCI activities. The type and level of the managers who are the decision makers and the departments from which CCI decisions are taken will be examined. This helps to understand the potential objectives and strategic importance of giving. Also it shows whether a firm has a stable orientation to CCI, or a more ad hoc orientation. Secondly, it aims to analyze the preferences of companies in respect of the area of priorities and exclusions. We argue that institutional environments can shape the CCI activities. Exploring the local conditions of the countries can give reasons for investment in specific areas.