A report said that charitable giving by FTSE 100-registered companies had improved in some respects, but high levels of donations were being maintained by a small number of companies and, while corporate responsibility was important to many members of the public, general understanding of companies' activities was poor. The report said that reporting standards varied, such that the value of contributions was unclear but, if all companies had followed the same model for reporting their contributions over the six years covered by the report, the figures would be significantly different. The report called for companies to be encouraged to make a more meaningful and effective commitment to charitable giving, and for companies to assess and report the impact of their charitable activities through a fair and consistent framework.
Source: Corporate Giving by the FTSE 100, Charities Aid Foundation
A report examined differences between charitable giving in the United States of America and the United Kingdom. It said that, while the UK could learn from the USA, it could not be assumed that all features of the US system could or should be replicated.
Source: Give Me a Break: Why the UK should not aspire to a "US-style" culture of charitable giving, Charities Aid Foundation
An article examined philanthropic behaviour in Europe, including charitable cash donations and volunteer labour. There was a positive correlation between time and money contributions on the individual, as well as on the country, level. Individuals substituted money donations for time donations as their time offered to the market increased. There were large differences in the determinants and the relationship of time and money donations in Europe – both across different types of voluntary organizations and across different welfare regimes.
Source: Thomas Bauer, Julia Bredtmann, and Christoph Schmidt, 'Time vs. money: the supply of voluntary labor and charitable donations across Europe', European Journal of Political Economy, Volume 32
See also: Thomas Bauer, Julia Bredtmann, and Christoph Schmidt, Time vs Money: The supply of voluntary labor and charitable donations across Europe, Discussion Paper 6701, Institute for the Study of Labor (Bonn)