A dynamic by-production framework for analyzing inefficiency associated with corporate social responsibility

Engida, Tadesse Getacher; Rao, Xudong; Lansink, A.G.J.M. Oude

doi:10.1016/j.ejor.2020.05.022

Cited by 27 publications

(21 citation statements)

References 66 publications

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“…The by production model was initially developed (Førsund, 2009) to model production technologies in the presence of undesirable outputs. This paper continues from the dynamic by-production model developed by Engida et al (2020) in the CSR context, and extends this approach toward measuring productivity change and its components (technical change, technical inefficiency change, and scale inefficiency change).…”

Section: The Luenberger Indicator Of Dynamic Productivity Changementioning

confidence: 98%

A dynamic by‐production framework for measuring productivity change in the presence of socially responsible and undesirable outputs: Evidence from European food processors

Engida

Rao

2022

Agribusiness

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In the past decade, corporate firms have globally increasingly adopted corporate social responsibility (CSR) practices; however, so far less is known about how productivity change in the presence of socially responsible and undesirable output can be evaluated. This paper develops a framework that integrates CSR in a dynamic by‐production technology which captures the transformation of multiple inputs into marketed outputs, socially responsible and undesirable outputs, while accounting for adjustment costs in quasi‐fixed inputs. The paper illustrates the method using a sample of European food and beverage manufacturing firms. The results of the empirical application show that there is a decline in dynamic Luenberger productivity indicators mainly due to technical inefficiency change. Hence, firms should devise strategies to enhance utilization of resources and reduce technical inefficiency. The regression of productivity change indicators on firm‐specific factors showed that more indebted firms experienced a lower growth of the productivity of undesirable output, whereas more profitable firms have a lower productivity growth of variable inputs and a higher growth of the productivity of investments. [EconLit Citations: C02, C14, C6, D24]

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Section: The Luenberger Indicator Of Dynamic Productivity Changementioning

confidence: 98%

A dynamic by‐production framework for measuring productivity change in the presence of socially responsible and undesirable outputs: Evidence from European food processors

Engida

Rao

2022

Agribusiness

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“…Figure 1. CSR management concept and its effects elaborated by the authors based on [3,[43][44][45][46][47][48][49][50][51][52][53][54][55][56][57].…”

Section: Csr Ethics Management and Entity's Performancementioning

confidence: 99%

“…CSR is integrated into a dynamic by-production framework, and it is stressed, based on the research findings, that higher CSR performance is associated with a larger firm size, and a higher R&D intensity. In addition, entities in networkoriented systems (Germanic or Latin) tend to have a better CSR performance than the entities in market-oriented systems (Anglo-Saxon) [49].…”

Section: Csr Ethics Management and Entity's Performancementioning

confidence: 99%

Integrity of the Corporate Social Responsibility and Management of Financial Services in the Digital Era

Saxunová¹,

Hector²,

Kajanová³

et al. 2022

Corporate Social Responsibility

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Financial and banking industry are exposed to enormous progress in technology in order to benefit people and companies. Even governments are preparing to move ahead from cash to a cashless economy, it is essential to look deeper how the success of the digital transformation can influence the corporate social responsibility (CSR). The research object is CSR in the digitalization era focusing on accounting and finance services. The objective of this research study is to focus on the integrity of CSR and digital technologies in finance sector assisting in human decision making, business managerial approaches towards well-being of society are analysed. Then concepts generating benefits for the society are systemized in their historical development and their analysis and comparison are applied to highlight common features, discrepancies and deviations from CSR in their historical perspective. The contributions of the paper comprise in stressing the historical perspective of CSR development and its enhancement, emphasizing selected historical personalities that impacted with their work the CSR development, and finally the necessity of integration of CSR and finance world in the digital age, i.e. the digital process of accounting and financial services. This process should contribute to the crucial SDG accomplishment–“the well-being of society”.

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“…Finally, the multiple-equation framework has recently been applied to various settings to account for social outputs. Applications include the agricultural sector (Chambers and Serra 2018;Sidhoum 2018) and the food and beverages manufacturing sector (Puggioni and Stefanou 2019;Engida et al 2020).…”

Section: Non-materials By-productsmentioning

confidence: 99%

Comment: Performance measurement and joint production of intended and unintended outputs

Ang

Dakpo

2021

J Prod Anal

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A dynamic by-production framework for analyzing inefficiency associated with corporate social responsibility

Cited by 27 publications

References 66 publications

A dynamic by‐production framework for measuring productivity change in the presence of socially responsible and undesirable outputs: Evidence from European food processors

A dynamic by‐production framework for measuring productivity change in the presence of socially responsible and undesirable outputs: Evidence from European food processors

Integrity of the Corporate Social Responsibility and Management of Financial Services in the Digital Era

Comment: Performance measurement and joint production of intended and unintended outputs

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