Factors influencing levels of CSR disclosure by forestry companies in China

FeiFei Lu, Robert Kozak, Anne Maarit Kristiina Toppinen, Dalia D'amato, Zuomin Wen

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

Sammanfattning

With the international community's increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR) has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies' CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011 and 2015. It then builds a correlation analysis of the factors influencing these companies' disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.
Originalspråkengelska
Artikelnummer1800
TidskriftSustainability
Volym9
Utgåva10
Antal sidor15
ISSN2071-1050
DOI
StatusPublicerad - 5 okt 2017
MoE-publikationstypA1 Tidskriftsartikel-refererad

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