Terms used
Charitable gifts are support for good causes in response to appeals, which are not linked to the business strategy for long term community investment. They include payments to match staff giving/fundraising or costs associated with supporting staff in voluntary work.
Community investment include a business's long term strategic investment, either directly or in partnership with the community, NGOs and others to address specific social issues.
Commercial initiatives are activities in the community, to directly support the success of the business by promoting profitability and/or goodwill. Whilst there will be some involvement with the community, this is not the prime purpose of the initiative. Examples of this include sponsorships of art events, media programmes, conferences and high profile expeditions and sales promotions linked to charities.
Direct community payments are payments made either under legislation or under an agreement with local communities, which enables a business to operate, eg Native Land Payment Agreements or Participation Agreements. It does not include royalties to governments, or other related taxes, except where these are redistributed directly to recipient communities.
Management costs include the total cost of maintaining full or part time community relations staff.
Cash payments include lump sum payments; donations, memberships, subscriptions, salaries and overheads.
Time includes costs of employees volunteering in company time, secondments, in house training and other staff involvement.
In kind includes gifts of products, written down products or equipment, use of premises or other resources and exceptional one off gifts of property or other assets.
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