INPUTS

The LBG model recognises three types of community contributions:

• Cash
• Time
• In-kind contributions

They are categorised under three headings:

• Charitable Donations
• Community Investments
• Commercial Initiatives in the Community

Motivation

Within the LBG framework a distinction is made between contributions that result from mandatory and basic business operations and voluntary community contributions.

To decide where to categorise a company's inputs, the LBG model looks at the major motivations behind the community contribution. 

• If the contribution is made out of a sense of moral responsibility, or in response to expectations from society - it is categorised as a Charitable Donation.

• If the contribution is made because of a belief that companies have a long term interest in fostering a healthy community, (sometimes known as enlightened self-interest) - it is categorised as a Community Investment

• If the contribution is part of a program designed to provide direct benefits to the company, such as increased profitability, stronger company image, reduced costs or improved customer loyalty – it is categorised as a Commercial Initiative in the community

Valuing community contributions

The model provides the definitions and systems necessary to put a consistent monetary value on the 'input' costs - ie cash, time and in-kind contributions.

These inputs are then combined with the program’s management costs, including salaries, benefits and staff overheads for community investment personnel to enable companies to calculate the total input costs of their community involvement.