The figures reported by FTSE 100 companies show that there has been an increase in corporate giving since 2007. During that time, more than twice as many companies have increased their charitable donations than decreased them, and overall donations have increased at a faster rate than pre-tax profits. A survey by CAF of large corporations showed that companies with the highest turnovers are significantly more likely than others to be engaging in corporate responsibility (CR) activities.
While giving has improved in some respects, in 2012 there were still less than a quarter of FTSE 100 companies donating one percent or more of their pre-tax profits to charitable causes. It is evident that the high levels of giving are being maintained by a small number of companies, some of whom value their donations at a significantly higher rate than others (by using wholesale or retail price rather than cost price in valuing their in-kind donations). If all companies had followed the same model for reporting their charitable contributions over the six years, the figures would be significantly different.