Determinants of the Implementation of Corporate Social Responsibility in Forestry in the Congo Basin

  • Anicet PALOUMA NDIEBE Faculty of Economics and Applied Management, University of Douala, Cameroon
  • Jean Francois NGOK EVINA Faculty of Economics and Applied Management, University of Douala, Cameroon
  • Joseph Herman TIONA WAMBA ENSET, University of Douala, Cameroon

Abstract

The aim of this article is to capture the effect of certain socio-cultural and demographic variables on the commitment to social responsibility by forestry companies in the Congo Basin. We have developed a multi-level research model that simultaneously integrates motivational factors (institutional, organisational and individual) in order to provide a comprehensive explanation of the motivations for commitment in a specific area that is of vital and inestimable importance to humanity in that the functions of forests concern economic, environmental, ecological and societal aspects. We collected data from 79 private forestry companies by means of a questionnaire survey, and in view of the plethora of CSR indicators, we opted to reduce the number of dimensions. To this end, we used principal component analysis. To reconcile our socio-cultural variables and CSR, we opted for structural equations using SmartPLS software. We conclude that all the variables, in particular: following the practices of the parent company, barriers to international trade, fear of regulation and the characteristics of the manager, have a positive effect on the implementation of CSR, with the exception of the type of activity, which has a negative effect. To mitigate the risk of conflict between stakeholders, these variables should be taken into account in the strategic CSR policy of companies in the forestry sector.

 

Key words: Determinants, Corporate Social Responsibility, Forestry sector, Congo Basin.

JEL Classification: M15

Type of article: Empirical Research

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Published
2024-09-02
How to Cite
PALOUMA NDIEBE, A., NGOK EVINA, J. F., & TIONA WAMBA, J. H. (2024). Determinants of the Implementation of Corporate Social Responsibility in Forestry in the Congo Basin. International Journal of Accounting, Finance, Auditing, Management and Economics, 5(9), 1-23. https://doi.org/10.5281/zenodo.13622918
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Articles