Résumé
This research focuses on the engagement of organizations for the benefit of non-profit activities, today, in France.This work was conducted within a reference to the research of Boltanski and Thévenot on justification and commitment (Boltanski and Thévenot, 1991; Thévenot, 2005) called “Economies of Worth”. This sociological approach of “action” tries to explain how people justify their actions and what they say about why they engage.From these frames of reference, we propose a model that reflects the empirical practices of professionals in fundraising and organisations involved in building consensus around philanthropy.This model highlights the mechanisms being used to build the consensus. It illustrates what is a “fair and legitimate” action for the general interest. It offer a mechanism to explain how these actions are judged by the stakeholders of organizations involved in sponsorship.Our research has two applications in management:1. Identify actions for non-profit organisations to raise funds from organizations who wish to be involved in promoting the public good.2. Understand the commitment of the private sector for promoting the public good. Highlight good practices and benefits that companies can expect from their commitmentOur work brings a specific contribution to understanding the creation of value in a strategic marketing approach of corporate social responsibility, and the development of corporate social capital of public and private organizations acting for the benefit of general interest.