| Johnson, 1996 | Corporate contribution | The amount of donations, excluding corporate tax benefits. |
| Schwartz, 1968 | Corporate philanthropy | A method where a donor voluntarily provides resources to a recipient without expecting compensation. |
| Fry et al., 1982 | Corporate philanthropy | The movement of resources from a corporation to a beneficiary, predicated on the corporation’s profit. |
| Mescon and Tilson, 1987 | Corporate contribution | The oldest form of prosocial corporate behavior. |
| Stroup and Neubert, 1987 | Philanthropy | A concept opposed to dividends for shareholders, represented by a voluntary reduction by the corporation. |
| Carroll, 1991 | Philanthropy | Activities that corporations undertake to meet social expectations; corporate philanthropic activities are evaluated more highly than other dimensions of CSR, but their importance is considered lower compared with other dimensions of CSR. |