Companies can pursue philanthropic endeavors and assume social responsibility (Corporate social responsibility; CSR) in various areas. Through voluntary activities and initiatives, they can commit to charitable causes while simultaneously reaping economic benefits.
A growing and significant area is the assumption of cultural responsibility (Corporate cultural responsibility, CCR) by companies.
Cultural Responsibility as a component of CSR
CSR has become a part of the corporate identity of most companies. By voluntarily pursuing sustainable and socially beneficial goals, they assume social responsibility.
They do this through philanthropic but also economically viable activities that contribute to ecologically or socially sustainable developments at the location, in society, and within the company itself.
One component of CSR is the assumption of cultural responsibility by companies. This can take different forms and bring various benefits to companies, with the focus always being on the non-profit side.
Art in society
Assuming cultural responsibility is therefore a non-profit endeavor because art occupies a special position in society. It is not limited to its aesthetic value, but has multifaceted meanings. By overcoming (language-)barriers, art can connect different cultures and people and create dialogue.
It can act as a catalyst within a community, highlighting different topics and challenges, stimulating discourse, and responding to social issues. Engaging with art involves social interaction between people and evoking diverse emotions.
When companies make it their mission to assume cultural responsibility as part of their nonprofit efforts, they should always be aware of these complex meanings when establishing CCR activities. Their legal counsel should also demonstrate this sensitivity.
History
Assuming cultural responsibility for charitable purposes is not a new phenomenon. Already in ancient times, wealthy individuals financially supported artists and art projects through early patronage.
The term "patron" dates back to the Roman nobleman Gaius Maecenas, the first voluntary supporter of art.
During the Renaissance, wealthy citizens such as the Medici family also began to financially support artists such as Michelangelo and Leonardo da Vinci, thus making a significant contribution to cultural promotion.
The 19th century ushered in a new era of patronage, as entrepreneurs and industrialists began investing in art for the first time for charitable purposes. This included the industrialist and well-known philanthropist Andrew Carnegie, who financially supported the construction of museums, concert halls, and libraries, among other things.
The term "CCR" first emerged in 2002 as part of CSR activities. Companies have recognized that voluntary support for art and culture is essential in global markets and in times of a lack of government funding.
CCR design options
Activities to assume cultural responsibility with a focus on the nonprofit sector can take a variety of forms.
Traditional patronage and art and culture sponsorship are complemented by the provision of material resources, services, or corporate networks. Companies can also actively support nonprofit cultural causes themselves.
Specific activities include organizing their own events or projects that promote cultural and social exchange, providing financial and other support to artists, and making art available to the public.
It is also advisable to organize both internal and external workshops and training courses to raise awareness of the background of artistic creation. By seeking collaborations and developing their own concepts that involve their own employees, products, or customers, companies create authentic and long-lasting cultural support within the company.
In particular, companies can collaborate with local artists or art institutions, providing them with a platform. This is also an opportunity to raise awareness of local challenges and work toward resolving them.
Building their own art collections is an important tool for assuming cultural responsibility. Companies can acquire art directly from artists, galleries, or art fairs, or commission specific works of art that fit into their existing collection (corporate collecting).
Different legal structures are available under foundation law for implementing CCR activities (see §§80ff. of the German Civil Code, BGB). By transferring their art collections or other assets such as real estate to a non-profit art foundation, a company can preserve the art for future generations and make it accessible to the public.
Examples of companies with CCR activities
Deutsche Bank AG is an example of the spectrum of possible CCR forms. It provides customers, employees, and the public with access to contemporary art and maintains a charitable foundation.
Its activities include purchasing works of art for workplaces and (international) exhibitions, as well as establishing targeted partnerships with museums and art fairs. In addition, an art magazine ("ArtMag") and the "Artist of the Year" award were launched.
Friedhelm Hütte, former head of the art department at Deutsche Bank, stated in 2016: "Deutsche Bank began acquiring art to decorate its offices and branches over 30 years ago. [...] We want to encourage engagement with art, make it accessible to our employees, customers, and visitors, and thus create a dialogue with artists and their works [...]."
The German chocolate manufacturer Alfred Ritter GmbH & Co. KG has also been supporting art and culture for over 30 years, purchasing works of art to display in its own art museum. "As an entrepreneur, you are required to be socially responsible, especially in your local community," says partner Marli Hoppe-Ritter.
The Mercedes-Benz Art Collection, the Hoffmann Collection of textile entrepreneur van Laack, the UniCredit Art Collection, the activities of the Sparkasse Finance Group, and the Allianz Cultural Foundation are also notable pioneers in assuming cultural responsibility. They maintain collections, support cultural projects and initiatives, initiate collaborations with museums and artists, and provide public access to art.
Economic benefits of assuming cultural responsibility
When companies with philanthropic endeavors assume cultural responsibility and pursue non-profit causes, this not only has positive effects on society and the cultural sector. Companies themselves can also benefit from these non-profit activities and generate economic advantages.
Competitive advantages
On the one hand, companies that assume cultural responsibilities gain market advantages over those that do not take similar measures.
Customers are more interested in companies that, for example, initiate cultural events or support or collaborate with local artists. A commitment to art demonstrates to customers that a company is aware of its cultural and social responsibility. This increases authenticity and trust in the company.
The historical development of philanthropic efforts in the cultural sector has shown that good business practices involve addressing socially relevant challenges. This is made possible by art as a catalyst.
Companies that discover art as a new means of communication can differentiate themselves from those that rely on fleeting and traditional forms of communication in the market. Activities that promote art and culture can achieve an exceptional and innovative market positioning that focuses on both the non-profit and private benefits.
Internal company advantages
In addition, assuming cultural responsibility offers internal company advantages.
Art in the workplace motivates and inspires employees and promotes commitment and team spirit by creating a more pleasant working environment.
In a study by the polling institute OnePoll, in which working people were surveyed on the importance of art in the workplace, a clear majority supported art in the workplace, stating that it has a positive impact on team spirit and productivity.
If an art collection aligns with the company's self-image (corporate identity) and is continually updated, this contributes to a corporate culture that particularly enables employees to identify with the company and its values (employer branding).
Furthermore, art can serve as a long-term investment, for example, if an investment is made in the works of an emerging or local artist. These works can increase in value and thus represent a meaningful financial and cultural investment.
If works of art are used in the company and displayed in office spaces, the entrance area, or seminar room, companies may be able to benefit from tax incentives. The acquisition costs of "consumer art" valued at less than 5.000€ can be depreciated immediately or over a period of 15 years (see Federal Fiscal Court of April 23, 1965, VI 327/64 U).
In addition, art foundations pursuing charitable purposes can benefit from tax advantages, obtain public grants, and receive donations of money and goods. The savings can then be used to invest in CCR activities.
Locational advantages
By assuming cultural responsibility and focusing on the nonprofit sector, companies actively contribute to maintaining and strengthening their location.
By making art available to the public and organizing art events, they can contribute to a sustainable connection between companies and the local community. This is because they create essential spaces for generating new impulses and promoting social engagement.
In particular, by supporting local artists, opening up educational opportunities, and making art accessible locally, companies contribute to local culture. Hütte is one of them: "We have given 600 works from our collection to the Städel here in Frankfurt on permanent loan because we feel a sense of obligation to the city of Frankfurt and want to help maintain its attractiveness."
By strengthening their location, companies establish roots there and thus increase their resilience to changes in the market. After all, the more they contribute to the nonprofit sector, the more closely their location is tied to them.
Resumè
By assuming cultural responsibility, companies can promote nonprofit causes and achieve economic benefits. Through various CCR activities, companies can consolidate their market position, strengthen team cohesion, and develop strong roots in their location.
"By assuming cultural responsibility and supporting art and culture, companies are simultaneously investing in the future viability and identity of their company," says dtb-laywer and expert in nonprofit and foundation law Bertold Schmidt-Thomé.
Status 23.07.2025