Method used to determine size of annual CSI budget
% corporate respondents 2023 n=68 | 2022 n=65 | 2003 n=103
% of post-tax profit/ net profit after tax
60% in 2023
52% in 2022
14% in 2003
Based predominantly on company decision/ board approval
24% in 2023
18% in 2022
55% in 2003
Fixed budget with variable % increase per annum
4% in 2023
5% in 2022
6% in 2003
% of revenue
2% in 2023
3% in 2022
-
Budget applied for based on existing expenditure
1% in 2023
9% in 2022
7% in 2003
% of dividends
1% in 2023
-
4% in 2003
Fixed budget with fixed % increase per annum
-
3% in 2022
2% in 2003
% of pre-tax profit
-
3% in 2022
10% in 2003
% of payroll
-
-
-
Other
7% in 2023
8% in 2022
2% in 2003
