Managerial perceptions of corporate social and financial performance in the global forest industry/Perceptions directoriales de la performance sociale et financiere generale dans l'industrie forestiere globale/Percepciones empresariales del comportamiento social y financiero de las empresas en la industria forestal mundial

Drawing upon the resource-based view of the firm and a strategic view of stakeholder management, a survey of the global forest industry was conducted to measure the scale of corporate social performance. The impacts of social performance and its individual stakeholder-related components on financial performance and the perceived company performance (consisting of market share, turnover, sales, profitability, and corporate image) were examined. The results suggest that a four-dimensional stakeholder orientation of corporate social responsibility exists in the current practices. The aggregation of CSP (measured by stakeholder-related components) had a significant positive correlation with both the accounting-based financial performance and perceived company performance. Furthermore, results indicate that social strategies with an explicit orientation towards employees and philanthropy may represent a direction in value creation. Keywords: corporate social responsibility, forest-based industry, resource-based view, CSP-CFP link, stakeholder orientation En puisant dans la vision basee sur la ressource de la firme et la vision strategique de la gestion des parties prenantes, une enquete sur l'industrie forestiere globale a ete conduite pour mesurer l'envergure de la performance sociale reunie. Les impacts de la performance sociale et de ses composites individuels lies aux parties prenantes sur la performance financiere et la performance pergue de la compagnie (consistant de la part du marche, des benefices, des ventes, de la profitabilite et de l'image d'ensemble) ont ete examinees. Les resultats suggerent qu'une orientation quadri-dimensionnelle des parties prenantes quant a la responsabilite sociale globale existe dans les pratiques actuelles. L'Aggregation de CSP (mesure sur des composites relies aux parties prenantes) avait une correlation fortement positive avec la performance financiere, basee sur les comptabilites, et la performance pergue de la compagnie. De plus, les resultats indiquent que les strategies sociales ayant une orientation specifique vers les employes et la philanthropie pourraient representer une direction vers la creation de valeurs. A partir de una perception de la empresa con base en los recursos y una vision estrategica de la gestion de partes interesadas, se llevo a cabo una encuesta sobre la industria forestal mundial para medir el grado de desempeno social de las empresas. Se examinaron los impactos del comportamiento social, y de