During the past decades, academics and practitioners have been extensively focusing on corporate philanthropy as an important part of corporate social responsibility and a vast number of papers have been published on this topic in various disciplines. To have a better understanding of the evolution of corporate philanthropy, this paper critically reviews some 60 years of research covering 228 corporate philanthropy documents (including 214 journal articles, 5 dissertations, and 9 books and book chapters) across and between disciplines, and analyzes their content in a systematic and comprehensive manner. A multi-level and multidisciplinary theoretical framework that synthesizes and integrates the corporate philanthropy literature at micro-, meso-, and macro-levels of analysis is offered. Specifically, the framework presents antecedents, intermediaries (moderators and mediators), consequences of corporate philanthropy, and the underlying mechanisms of the corporate philanthropy–firm performance relationship. This paper helps bridge important knowledge gaps of corporate philanthropy and its relation with firm performance by studying corporate philanthropy at a multi-level of analysis and applying diverse theoretical frameworks of corporate philanthropy. The paper concludes by offering several suggestions for future research on corporate philanthropy.

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我们对企业慈善事业了解多少？综述及研究方向

在过去的几十年里，学术界和从业者一直广泛关注企业慈善作为企业社会责任的重要组成部分，并在各个学科发表了大量关于该主题的论文。为了更好地理解企业慈善事业的演变，本文批判性地回顾了 60 年的研究，涵盖了跨学科和跨学科的 228 篇企业慈善文件（包括 214 篇期刊文章、5 篇论文和 9 本书和书籍章节），并分析了它们的内容系统、全面。提供了一个多层次和多学科的理论框架，在微观、中观和宏观分析层面综合和整合了企业慈善文献。具体来说，该框架提出了前因，中介（调解人和调解人）、企业慈善事业的后果，以及企业慈善事业与企业绩效关系的潜在机制。本文通过从多层次分析研究企业慈善并应用企业慈善的不同理论框架，帮助弥合企业慈善的重要知识差距及其与公司绩效的关系。最后，本文为未来的企业慈善研究提出了几点建议。本文通过多层次分析研究企业慈善并应用企业慈善的不同理论框架，帮助弥合企业慈善的重要知识差距及其与公司绩效的关系。最后，本文为未来的企业慈善研究提出了几点建议。本文通过从多层次分析研究企业慈善并应用企业慈善的不同理论框架，帮助弥合企业慈善的重要知识差距及其与公司绩效的关系。最后，本文为未来的企业慈善研究提出了几点建议。