The phenomenon of corporations making donations to charities is a well-known occurrence in society nowadays. There has been substantial academic research exploring the reasons why corporations engage in "Corporate Giving" and several theories have been developed to find a correlation between the financial amount distributed and the company's general characteristics. However, there is hardly any research available on corporate donating strategies. This books aims to fill this gap by investigating the donating attributes of the business sector. The analysis, based on research of 355 corporations from eighteen different countries and ten different industries, gives an insight into whether a corporation's industrial group and/or nationality have an effect on the donating behaviour. This book is especially useful for professionals in the Management Accounting as well as Corporate Governance fields, as well as for anyone else who has an interest in Corporate Giving.