Corporate Social Responsibility of Forestry Companies in China: An Analysis of Contents, Levels, Strategies, and Determinants

Corporate social responsibility (CSR) has gained attention in the forestry sector, especially among Chinese forestry companies, which faces serious challenges. This study explores the CSR activities of Chinese forestry companies listed on the Shanghai and Shenzhen Stock Exchanges and analyzes how they differ from their international counterparts. CSR contents, levels, strategies, and determinants are examined through a quantitative content analysis and statistical analyses. The results show that Chinese forestry companies’ CSR contents, like their international counterparts, are diverse and include the environment, employees, communities, general social issues, consumers and products, investors and creditors, governments, and supply chains. Both of them focus on environmental and employee responsibility and pay less attention to community responsibility; however, their CSR priority activities differ. While Chinese companies rank employee responsibility activities first and environmental activities second, their international counterparts prioritize environmental activities over employee responsibility. Chinese forestry companies have four types of CSR strategies—reactive, focused, opportunistic, and proactive—and the majority of these companies adopt reactive strategies. Only a few Chinese forestry companies choose proactive strategies. Forest resources partially explain the variance in the levels of government responsibility among forestry companies, and the industry type influences the levels of corporate environmental responsibility.

Fostering Organizational Citizenship Behavior for the Environment in Promoting Employee Green Behavior at the Workplace

Malaysians generate 37500 tons per day and involving RM 2.0 billion a year for solid waste management (SWCorp Malaysia, 2017). Thus, environmental sustainability issues are one of the significant topics that should be concerned by the organizations. Encouraging pro-environmental or green behavior at workplace can result in an employee responsibility to reduce environmental problems. Therefore, there is a need to emphasize on the study of employee behavior toward sustainability. Hence, the aim of this is to propose the new framework of employee green behavior (EGB) for the organization based on organizational citizenship behavior for environment (OCBE). Implications of this study are useful for the employer as a guideline to encourage pro-environmental behavior at the workplace.

IMPROVING TAX POLICY AS THE BASIS OF HARMONIZATION OF RELATIONS BETWEEN THE STATE AND BUSINESS ENTITIES

Methodical approach to the evaluation of socio-economic development of Ukraine and individual administrative units was studied. Analysis of the structure of state budget of Ukraine was made. The effects of legislative changes in the tax laws for businesses and individuals was revealed. It was detected that employees of private business entities have direct interest and desire to return using of �shadow� business activity schemes when there is shown the minimally allowed labour remuneration level and (or) part-time job. After analyzing of the European experience there was proposed to stipulate for a dishonest employee responsibility and vindictive damages concerning nonpayment of united social contribution, tax on physical persons� income, war duty. The experience of the EU on the formation of the optimal tax system was studied.

Characteristics of organizations not committed to total quality management

The focus of the paper is to examine the characteristics and behaviour of organizations that are not committed to the ideals of total quality management (TQM). In the five cases presented a number of conditions have helped to stifle the TQM initiative including: the lack of a plan, inadequate understanding of TQM, TQM seen as a necessary evil by senior management, inappropriate management style, poor channels of communication, no attempt to understand the needs and requirements of customers, proposals for improvement blocked by senior management, lack of integration between the ‘soft’ and ‘hard’ issues of quality management, a failure to understand the basics and linkages between concepts such as business process re-engineering, people empowerment and TQM, emphasis on quick-fix solutions and fire-fighting, and extending employee responsibility without adequate training. In turn these types of conditions have resulted in a lack of willingness by employees to participate in improvement initiatives and quality is seen as an added cost and something to be avoided.