Managerial Risk Perceptions of Corporate Social Responsibility Disclosure: Evidence from the Forestry Sector in China

Lü, Feifei; Wang, Zhaohua; Toppinen, Anne; D'amato, Dalia; Wen, Zongguo

doi:10.3390/su13126811

Cited by 10 publications

(6 citation statements)

References 56 publications

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“…It includes the relationship between six variables (gender, age, education level, degree and major, years of serving as managers, and work experience) and managers' risk perception of corporate social responsibility disclosure. The analysis of the two-stage model shows that the influencing factors of the two stages of risk perception are different 31 . Chen and Hassan 32 took China’s A-share listed companies from 2009 to 2018 as a sample.…”

Section: Resultsmentioning

confidence: 99%

Efficiency evaluation and nonlinear multi-objective optimization of forestry industry transformation in the Heilongjiang state-owned forest region

Diao,

Geng

2023

Sci Rep

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With the deepening of the concept of sustainable development of the whole society, protecting forest resources has become a crucial task of the current society. The present forestry industrial structure of Heilongjiang state-owned forest areas has undergone significant changes, and the transformation of the forestry industry has become increasingly prominent. How to deepen the forestry industry transformation and improve its efficiency has become an important research direction in forest areas. This work first analyzes the data envelopment method, and further designs the evaluation method of forestry transformation efficiency in forest areas. Then, the evaluation index system of forestry industry transformation efficiency in Heilongjiang state-owned forest areas is built. The relevant nonlinear multi-objective optimization (MOO) constraints are designed. Relevant data are quoted to evaluate the efficiency of the forestry industry transformation in the Heilongjiang state-owned forest areas. The results show that: (1) During 2015–2021, the average value of the scale, technical, and comprehensive production efficiencies of Heilongjiang state-owned forest areas were 0.765, 0.53, and 0.399, all of which were less than 1. And they were in a relatively ineffective state. (2) The overall industrial transformation of state-owned forest areas was optimistic. The technical efficiency decreased slightly in 2017, while the pure technical efficiency was greater than 1 in 2016 and 2018. The efficiency value increased to the peak by the end of 2021. (3) In the transformation of the forestry industry in state-owned forest areas, the influence of the industrial economy and resource protection subsystems was the first and backward, and the contribution of the social development subsystem was in the middle. (4) In the MOO problem, the forest area should be planned according to the proportion of public welfare, multi-functional, and commercial forests: 35.2%, 38.8%, and 26%, respectively. This work provides an essential reference for protecting forest resources and contributes to the transformation and development of the social forestry industry.

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Section: Resultsmentioning

confidence: 99%

Efficiency evaluation and nonlinear multi-objective optimization of forestry industry transformation in the Heilongjiang state-owned forest region

Diao,

Geng

2023

Sci Rep

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“…Looking into the originality and novelty of the present study, there are several studies which have covered several aspects in the different contexts of CSR and business performance (Ghardallou, 2022;Saeidi et al, 2015;Tiep et al, 2021), CSR and gender-related (Berényi & Deutsch, 2017;Birindelli et al, 2019;Lu, F. et al, 2021;Lu, J. et al, 2020;Tefera & He, 2020), CSR and employees related (Brieger et al, 2020;Jia et al, 2019;Kim & Scullion, 2013;Kunz, 2020), CSR and financial performance (Kim et al, 2018;Maqbool & Zameer, 2018), CSR and risk management (Chollet & Sandwidi, 2018;Kordsachia, 2020). A lot has been done in the area of CSR.…”

Section: Discussionmentioning

confidence: 99%

“…There can be a direct relation between managers' education and CSR. The higher the education level, the higher the managers' concern over CSR (Lu, F. et al, 2021). Studies support that understanding CSR concepts and their application improves with higher education.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 98%

Do owner-manager demographics in SMEs matter for corporate social responsibility?

Çera

Khan²,

Bláhová³

et al. 2022

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Research background: According to the EU agenda, CSR should be considered an integral element of the current organizational strategy, including SMEs. While the debate continues about the optimal approach for successful CSR adaptation in SME, yet there is a need to shed light on the impact of owner-manager?s demographics on CSR practices. Purpose of the article: The paper aims to examine whether owner-manager?s demographics (age, gender, education) matter for the implementation of CSR or not. Methods: The study is based on a questionnaire filled in by owner-managers of SMEs operating in Czechia (454) and Slovakia (368). Factor analysis and nonparametric methods are used to test the hypotheses. Findings & value added: This study shows that the relationships between CSR and owner-manager?s demographics are not alike between Slovakia and Czechia. Compared to owners, the evidence shows that the Czech managers are more oriented toward the CSR practices, while in Slovakia there is no difference. Such finding can be explained by Hofstede culture difference. In addition, analysis demonstrates that female Slovaks are more oriented to CSR than men, while it is not true in Czechia. Moreover, Czech individuals who graduated in the same field as their business are more oriented to the CSR, whereas in Slovakia this is not. In addition, young and old Slovak entrepreneurs are more oriented to the CSR than those 35-55 years old, manifesting a U-shape type of relationship. The originality of this work is manifested by the fact that it enriches the literature since it is among the first studies to analyze the relationships between owner-manager?s demographics and CSR in the SME segment for Czechia and Slovakia.

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“…In 2011, the Chinese government issued the 12th Five-Year Economic Development Plan and called for more CSR, followed by firms' active responses by officially issuing more CSR reports. For example, the year 2011 witnessed an increase of about 10% CSR reports compared with those issued in 2010, and the number of CSR reports has been steadily increasing ever since (Lu et al, 2021). In addition, in 2011, the most widely used CSR reporting company, Rankins (RKS), restructured and updated its evaluating system for firms' CSR reporting.…”

Section: Samplementioning

confidence: 99%

Corporate social responsibility and chief executive officer wrongdoing: A fraud triangle perspective

Zhu

Zeng

Wang

et al. 2022

Corp Soc Responsibility Env

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Although corporate social responsibility (CSR) activities may facilitate firms to meet stakeholders' demands and gain legitimacy, there is little understanding of whether and how they may bring in harmful consequences such as chief executive officer (CEO) wrongdoing. We developed a framework to explore how CSR activities lead to CEO wrongdoing based on the fraud triangle of pressure, opportunity, and rationalization. Using a sample of 530 listed firms in China that issued CSR reports between 2011 and 2018, we found a positive relationship between CSR participation and CEO wrongdoing. We also found that this positive relationship is strengthened by firms' internal capability to gain profit and their risk orientation. Our study contributes to the CSR literature by examining the potential dark side of CSR activities, and by bridging stakeholder theory and CEO wrongdoing literature.

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Managerial Risk Perceptions of Corporate Social Responsibility Disclosure: Evidence from the Forestry Sector in China

Cited by 10 publications

References 56 publications

Efficiency evaluation and nonlinear multi-objective optimization of forestry industry transformation in the Heilongjiang state-owned forest region

Efficiency evaluation and nonlinear multi-objective optimization of forestry industry transformation in the Heilongjiang state-owned forest region

Do owner-manager demographics in SMEs matter for corporate social responsibility?

Corporate social responsibility and chief executive officer wrongdoing: A fraud triangle perspective

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