21

In a context of growing corporate philanthropy and an increase in the number of foundations and endowment funds created by French companies, this research examines the contribution of these structures to CSR management. Based on the literature on CSR and corporate philanthropy, and on the theoretical current of management tools, our study reveals a disparity in the appropriation of foundations and endowment funds by companies in France. We then propose to review the representation of foundations and funds as it appears in the French literature. We establish a typology distinguishing four categories of structures: foundations or endowment funds almost exclusively “dedicated” to the cause they promote; strategic philanthropy structures in the sense of Porter and Kramer (2002, 2006, 2011); and two new categories of structures serving an integrated CSR: foundations or funds contributing to the operational management of CSR and its institutionalization, and “strategic” foundations used for instance to develop new economic and social models.