Factors influencing levels of CSR disclosure by forestry companies in China

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Lu , F , Kozak , R , Toppinen , A M K , D'amato , D & Wen , Z 2017 , ' Factors influencing levels of CSR disclosure by forestry companies in China ' , Sustainability , vol. 9 , no. 10 , 1800 . https://doi.org/10.3390/su9101800

Title: Factors influencing levels of CSR disclosure by forestry companies in China
Author: Lu, FeiFei; Kozak, Robert; Toppinen, Anne Maarit Kristiina; D'amato, Dalia; Wen, Zuomin
Contributor: University of Helsinki, Department of Forest Sciences
University of Helsinki, Department of Forest Sciences
Date: 2017-10-05
Language: eng
Number of pages: 15
Belongs to series: Sustainability
ISSN: 2071-1050
URI: http://hdl.handle.net/10138/230143
Abstract: 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.
Subject: 4112 Forestry
China
CSR disclosure
influencing factors
forestry companies
sustainable development
CORPORATE SOCIAL-RESPONSIBILITY
INDUSTRY
PERFORMANCE
LEGITIMACY
PERCEPTIONS
OWNERSHIP
EVOLUTION
SECTOR
Trends
PULP
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