Solomon A Oluyinka | Rolando R. Calma
This study determined the level of awareness and the level of implementation of Corporate Social Responsibility (CSR) by the owners of lumber companies in Central Luzon, Philippines. The CSR Pyramid of Caroll (2010) was used in the study following economic, legal, ethical, and philanthropic responsibilities. Company owners, government, customers, suppliers, employees, competitors, and the environment compose the stakeholder theory adopted to investigate the CSR level of implementation. Data were obtained through questionnaires and unstructured interviews with government agencies, officials at the Department of Labor and Employment, and the Division of Community Environment and Natural Resources in Pampanga, Philippines. The response rate was 81%, representing 120 questionnaires from 147 distributed to the lumber owners via the Department of Environment and Natural Resources in Region 3. Findings revealed that the hypotheses were supported at p-value < 0.05. The level of awareness and the level of implementation of CSR in relation to the respondents' age had a significant difference. Nonetheless, the generalizability of this study is open to revalidation in future studies.