Abstract
The change in political leadership in the UK in 2010 has created financial uncertainty and instability for many third sector organisations. In a shifting funding landscape, it is clear that an over-reliance on Government funding is a risky strategy and that there is a need to diversify and seek out alternative sources of revenue. This article considers the impact of political change on the financial sustainability of community sports trusts associated with Premier League and Football League clubs in England. It explores sources of revenue through the analysis of financial statements, revealing that on average community sports trusts receive a significant proportion of income from grant funding whilst sponsorship income is relatively small. The article goes on to discuss the potential for community sports trusts to diversify revenue streams by developing social partnerships that address the corporate social responsibility (CSR) agendas of commercial organisations. It illustrates that although commercial sponsorship can provide benefits including the provision of additional funding that can enable financial stability, key issues include the balance of power, the impact on organisational flexibility, whether there is a need to restructure, and the development of long-term partnerships. Although the findings from this article are focused on a particular type of charity, given the importance of CSR partnership income for the charities sector they may also have broader implications for other charitable organisations.
Résumé
Le changement de direction politique au Royaume-Uni en 2010 a suscité une incertitude et une instabilité financière pour de nombreuses organisations du secteur tertiaire. Dans un contexte marqué par un financement aléatoire, il est clair qu’une dépendance excessive à l’égard du financement gouvernemental est une stratégie risquée et qu’un besoin se fait jour en faveur d’une diversification et d’une recherche de sources alternatives de revenu. Cet article examine l’impact de l’alternance politique sur la durabilité financière des trusts sportifs communautaires associés aux clubs de Première division et de Ligue de Football en Angleterre. Il explore leurs sources de revenus dans le cadre d’une analyse des états financiers, laquelle révèle qu’en moyenne les trust sportifs communautaires reçoivent une part significative de leurs revenus des subventions alors que le financement par parrainage est relativement modeste. L’article se poursuit par une discussion sur le potentiel des trusts sportifs communautaires en faveur d’une diversification des flux de revenus par le biais du développement de partenariats sociaux prenant en compte les objectifs de responsabilité sociale d’entreprise (corporate social responsibility - CSR) des organisations commerciales. Il met en évidence que bien que le parrainage commercial puisse présenter des avantages notamment l’apport d’un financement supplémentaire susceptible de permettre une stabilité financière, les questions clés comportent l’équilibre des pouvoirs, l’impact de la flexibilité organisationnelle, le besoin ou non d’une restructuration et le développement de partenariats à long terme. En dépit du fait que les conclusions de cet article soient consacrées à un type particulier d’organisation caritative, eu égard à l’importance des revenus du partenariat CSR pour le secteur caritatif, elles pourraient également avoir des implications plus vastes pour d’autres organisations caritatives.
Zusammenfassung
Die Änderung in der politischen Führung Großbritanniens im Jahr 2010 brachte vielen Organisationen des dritten Sektors finanzielle Unsicherheit und Instabilität. In einer sich ändernden Finanzierungslandschaft ist eine allzu große Abhängigkeit von staatlicher Finanzierung eindeutig eine riskante Strategie, und es sollten auf jeden Fall verschiedene alternative Einnahmequellen ausgemacht werden. Der vorliegende Beitrag betrachtet die Auswirkungen der politischen Änderungen auf die finanzielle Nachhaltigkeit von Gemeindesportverbänden, die mit Vereinen der englischen Premier League und Football League verbunden sind. Die Einnahmequellen werden anhand von Finanzaufstellungen untersucht, wobei sich herausstellt, dass Zuschussförderungen im Durchschnitt einen Großteil der Einnahmen der Gemeindesportverbände ausmachen, während die Einnahmen aus Sponsorenschaften nur relativ gering sind. Der Beitrag diskutiert sodann das Potential für Gemeindesportverbände, ihre Einnahmequellen zu diversifizieren, indem sie soziale Partnerschaften entwickeln, die sich mit den Programmen gewerblicher Organisationen zur Corporate Social Responsibility, der unternehmerischen Gesellschaftsverantwortung, befassen. Es wird dargelegt, dass trotz möglicher Vorteile einer kommerziellen Sponsorenschaft, einschließlich der Bereitstellung zusätzlicher Gelder zur Förderung der finanziellen Stabilität, unter anderem das Gleichgewicht der Kräfte, die Auswirkungen auf die organisatorische Flexibilität, ggf. der Bedarf für eine Umstrukturierung sowie die Entwicklung langfristiger Partnerschaften wichtige Aspekte darstellen. Zwar beziehen sich die Ergebnisse dieses Beitrags hauptsächlich auf eine bestimmte Art von Wohltätigkeitsorganisation, doch haben sie angesichts der Bedeutung der Einnahmen aus der Corporate Social Responsibility-Partnerschaft für den gemeinnützigen Sektor auch weitreichendere Auswirkungen für andere gemeinnützige Organisationen.
Resumen
El cambio de liderazgo político en el Reino Unido en 2010 ha creado incertidumbre financiera e inestabilidad en muchas organizaciones del sector terciario. Con un panorama de financiación cambiante, resulta claro que un exceso de confianza en la financiación gubernamental es una estrategia arriesgada y que hace falta diversificar y buscar fuentes de ingresos alternativas. Este artículo considera el impacto del cambio político en la sostenibilidad financiera de las fundaciones deportivas comunitarias asociadas a los clubes de la Primera Liga y de la Liga de Fútbol en Inglaterra. Explora fuentes de ingresos mediante el análisis de los estados financieros, revelando que, como promedio, las fundaciones deportivas comunitarias reciben una proporción significativa de ingresos procedentes de subvenciones mientras que los ingresos por patrocinio son relativamente pequeños. El artículo prosigue tratando el potencial de que las fundaciones deportivas comunitarias diversifiquen los flujos de ingresos mediante el desarrollo de asociaciones sociales que aborden las agendas sobre responsabilidad social corporativa (RSC o CSR, del inglés corporate social responsibility) de las organizaciones comerciales. Ilustra que aunque el patrocinio comercial puede proporcionar beneficios, incluso la provisión de financiación adicional que puede permitir estabilidad financiera, las cuestiones claves incluyen el equilibrio de poder, el impacto sobre la flexibilidad organizativa, si existe la necesidad de reestructurar, y el desarrollo de asociaciones de largo plazo. Aunque los hallazgos del presente documento se centran en un tipo específico de organización benéfica, dada la importancia de los ingresos de la asociación RSC para el sector de las organizaciones benéficas, pueden tener también implicaciones más amplias para otras organizaciones benéficas.
摘要
2010 年,英国政坛发生领导人变更,为许多第三部门组织带来了财务的不确定和不稳定性。随着资金来源发生变化,一个问题清楚地显现出来:过度依赖政府资金是一种危险的策略,为此亟需实现资金来源的多元化,寻找替代性的收入来源。本文着眼于英国超级联赛和足球联赛俱乐部的相关社区体育信托基金,探讨了政坛更迭对其财务可持续性的影响。本文以分析财务报表的方式研究了这些基金的收入来源,结果发现平均而言,社区体育信托基金的大部分收入来自政府拨款,赞助性收入所占的比例较小。本文进而讨论了社区体育信托基金通过社会合作,与商业组织的企业社会责任(CSR)项目挂钩,以此实现收入来源多样化的可能性。本文旨在阐明:尽管商业赞助能带来诸多好处——包括获得更多资金,从而取得财务稳定性,但它也会造成一些重大问题,包括权力平衡、对组织灵活性的影响、是否需要改组、如何培养长期合作关系等问题。尽管本文的结论主要是针对特定的慈善组织,但考虑到 CSR 合作项目的收入对此类慈善组织的重要程度,或许这些结论对其他慈善组织具有更广泛的意义。
ملخص
قد خلق هذا التغيير في القيادة السياسية في المملكة المتحدة في عام 2010 عدم اليقين وعدم الإستقرار المالي لكثير من مؤسسات القطاع الثالث. واضح في مشهد تحول التمويل أن الإعتماد المفرط على التمويل الحكومي هو إستراتيجية محفوفة بالمخاطر، وأن هناك حاجة إلى التنويع والبحث عن مصادر بديلة للدخل. هذه المقالة تأخذ في الإعتبار تأثير التغيير السياسي في ودائع الإستدامة المالية لرياضة المجتمع المرتبطة بالدوري الممتاز وأندية دوري كرة القدم في إنجلترا. تستكشف مصادر الدخل من خلال تحليل البيانات المالية، الكشف عن أنه في المتوسط ودائع الأوساط الرياضية تتلقى نسبة كبيرة من الدخل من التمويل في شكل منح رعاية الدخل بينما هي صغيرة نسبيا. المقالة تمضي لمناقشة إحتمال أن رياضة المجتمع تثق في تنويع مصادر الدخل من خلال تطوير الشراكات الإجتماعية التي تتناول جداول مسؤولية الشركات الإجتماعية (CSR) للمنظمات التجارية. توضح أنه على الرغم من أن الرعاية التجارية يمكن أن توفر فوائد بما في ذلك توفير التمويل الإضافي الذي يمكن أن يساعد على الإستقرار المالي، تشمل القضايا الرئيسية توازن القوى، الأثرعلى المرونة التنظيمية، سواء كانت هناك حاجة لإعادة هيكلة، تنمية الشراكات على المدى الطويل. على الرغم أن النتائج من هذا البحث تركز على نوع معين من الأعمال الخيرية، نظرا لأهمية دخل شراكة المسؤولية الاجتماعية للشركات (CSR) لقطاع الأعمال الخيرية قد يكون لديهم أيضا آثار أوسع نطاقا˝ للمنظمات الخيرية الأخرى.
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Bingham, T., Walters, G. Financial Sustainability Within UK Charities: Community Sport Trusts and Corporate Social Responsibility Partnerships. Voluntas 24, 606–629 (2013). https://doi.org/10.1007/s11266-012-9275-z
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DOI: https://doi.org/10.1007/s11266-012-9275-z