Procedural Factors Influencing Forest Certification Audits: An Empirical Study in Romania

Reform and Analysis of the Division of Legal Responsibility between Enterprises and Third-Party Governance under Environmental Pollution

This paper aims to deeply analyze the relevant concepts of the third-party responsibility for environmental pollution control of enterprises and further clarify the legal responsibility and responsibility distribution of the third-party environmental pollution control. Through the analysis of enterprise environmental pollution sample data, this paper finds that the judicial application of enterprise environmental pollution crime in China mainly includes the number of cases increases year by year and the subjects of enterprise environmental pollution crime are relatively concentrated. The results show that the joint crime accounts for about 40%, and unit crime cases account for about 10%, while the amount of fines for natural persons in the existing laws is mostly less than 50,000 yuan, which is relatively low. Finally, it is concluded that the criminal punishment of enterprise environmental pollution is relatively light, especially in the accountability of the criminal subject. Therefore, this paper focuses on the division of legal liability from three aspects: civil liability, administrative liability, and criminal liability.

Challenges for FSC Forest Certification: Audits in the Context of Pandemic COVID-19

The COVID-19 pandemic caused economic difficulties for companies in forestry as well as significant issues for entities dealing with Chain of Custody (CoC) certification. Global certification schemes, like FSC and PEFC, based on some preventive provisions in their procedural frame, developed new approaches and derogations to maintain quality evaluation and the power of standards. Arising from COVID-19 restrictions, postponed audits (and the extension of the validity of existing certifications) or remote auditing became increasingly common. Based on a survey applied to companies that had CoC FSC audits in 2020, this study aimed at evaluating the perceptions of companies regarding the audits performed under COVID pandemic procedural derogations, along with other research objectives like the continuous investigation of certification drivers or advantages. Companies indicated that the certification bodies explained the characteristics of pandemic-adapted audits and conducted risk assessments before choosing the adapted approach. Almost half of the companies perceived significant differences between the on-site previous audits and the audits performed during the pandemic due to the imposed restrictions and adapted approaches. Additionally, companies found that hybrid or remote audits are not so efficient, and for the future on-site audits are preferred. The study concluded that making the auditing procedures less interactional is not yet a sufficiently mature approach; there is a clear need for better procedures, building online tools usage capacity, to better communicate the specificity of such procedures better, and to better balance the online evaluations with on-site assessments.

Economic Efficiency of Forest Enterprises—Empirical Study Based on Data Envelopment Analysis

Countries are forced to develop bio-based economic strategies to promote efficient use of renewable natural resources. The transition towards a sustainable forest bio-based economy is associated with resource efficiency optimization, adoption of innovative bio-based approaches in terms of technological improvements and cost effectiveness, and an opportunity to reach multiple societal challenges. This paper is focused on a comparative analysis of the forestry sector in the Republic of Bulgaria and the Slovak Republic by estimating the economic efficiency of four Bulgarian state-owned forest enterprises and four Slovak forest enterprises. The evaluation of economic efficiency was carried out using selected indicators of the studied enterprises over a period of five years. A data envelopment analysis (DEA) approach was used as a non-parametric linear technique for measuring the relative efficiency of a set of production decision-making units (DMUs). The Malmquist productivity index (MPI) was used to assess the pure efficiency changes (PEC) and technological changes (TCs) of the studied forest enterprises. Data for 2014–2018 were processed. The results obtained for the economic efficiency study outlined the major factors affecting the differences in efficiency scores. The long-term sustainability and increased economic efficiency of forest enterprises in both countries can be achieved by improvements in forest management and investments in research and development activities.