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Citation

Kolyperas D & Anagnostopoulos C (2014) Revisiting the relationship between charitable foundations and founding companies: A CSR analogy approach and a proposed typology. In: 14th Annual Conference of the European Academy of Management EURAM 2014 Valencia. EURAM 2014- 14th Annual Conference of the European Academy of Management, Valencia, Spain, 04.06.2014-07.06.2014. Brussels, Belgium: European Academy of Management, p. 167. http://www.euram-online.org/conference/2014/content/files/e-book-euram2014.pdf

Abstract
Despite the increased number and significance of corporate foundations, there are gaps in our understanding of how the relationship between the foundation and the founding company is managed in order to capture, share and transfer value between these two organisational entities. The present paper therefore focuses on the crucial question of how both organisational entities (founders and foundations) realise their relationship and achieve integration through the practice of CSR. Forty (40) interviews with organisational actors from both the founding companies and the charitable foundations were conducted in the context of professional football in the United Kingdom. Drawing on the institutional, resource-based view, and network resources perspectives, and by ‘borrowing' from physics on hydrostatic pressure, we develop an organisational analogy with which to metaphorically and conceptually illustrate not only the value shared between the two entities, but also their divergent institutional logics and relational tensions. Four types of CSR relationship are offered that reflect the degree of CSR network integration between foundations and founding companies and address differences in organisational cultures, institutionalisation of collaboration and organisational boundaries.

Keywords
CSR; metaphor; corporate foundations; football; sport; institutional theory; resource-based view; network resources