Determinants of Sustainability Disclosure in the Global Forest Industry

作者：N. Li, Anne Toppinen, Anni Tuppura, Kaisu Puumalainen, Maija Hujala · 发表于：Jyväskylä University Digital Archive (University of Jyväskylä) · 年份：2011 · 被引用次数：35 · 研究领域：Corporate Social Responsibility Reporting、Environmental Sustainability in Business、Sustainable Supply Chain Management

This study aims to investigate the current patterns and determinants of sustainability disclosure in the global forest industry. Under the extensive quantifiable measures and occurrences of the Global Reporting Initiative (GRI) framework, a content analysis is performed on the voluntary disclosure of 66 largest forest companies worldwide to evaluate their economic, environmental and social performance. By taking industry and firm characteristics into account, the study also seeks to shed more light on the key determinants influencing the quality and level of disclosure. Significant emphasis was found to be placed on environmental and economic issues in contrast to areas such as human rights, labour practices, social and product responsibilities in the forest industry. The results of regression analysis suggest that company size and business diversity are significantly associated with disclosure, whereas profitability and regional differences are not decisive factors in formulating sustainability reporting strategies in the forest industry.