000199268 001__ 199268
000199268 005__ 20180123000054.0
000199268 037__ $$a1332-2016-103772
000199268 041__ $$aen_US
000199268 245__ $$aThe patterns and determinants of sustainability disclosure in the global forest industry
000199268 260__ $$c2010-05
000199268 269__ $$a2010-05
000199268 300__ $$a17
000199268 336__ $$aJournal Article
000199268 520__ $$aLiterature assessing the quantity and quality of voluntary social and
environmental reporting has shown critical reflections regarding the quality
and reliability, the (largely) qualitative nature of disclosure with lack of
measurability, credibility or comparability, and information being biased
and self-laudatory in nature with minimal disclosure of negative information.
Among environmentally-sensitive sectors, forest-based industry has a
crucial role in global sustainable development, not only because of its
unique raw material basis, but also because of the ongoing industry
globalization in the emerging and developing countries. The contribution of
this study is important in at least two dimensions: first, providing empirical
quantitative insight regarding the current patterns in responsibility
disclosure of the forest-based sector at a global level; and second, by taking
a quantitative approach in investigating determinants of the disclosure.
Changing patterns in the economic, environmental and social performance
of the forest-based industry were analyzed using the Global Reporting
Initiative (GRI) framework, which represents an international cooperative
effort to establish sustainability reporting guidelines for voluntary use by
organizations worldwide. We seek to shed more light on what are the key
responsibility or sustainability issues the global forest companies address,
and which of the firm and industry level determinants are significant on the
quality of disclosure? Sustainability disclosure of 66 top forest industry
companies is first content analyzed based on the GRI framework, after
which significance of industry and firm characteristics, including
geographic location, business line and financial performance, will be used
as testing the determinants influencing the quality and level of disclosure.
Based on the content analysis, more emphasis was found to be placed on the
environmental and economic responsibility in contrast to areas concerning
human rights, labour practices, social and product responsibility in the
forestry sector. Main findings from the regression modeling include a
significant positive effect from company size on the quality and extent of CR reporting practices in the forest industry; no effect from the financial
performance; little regional variation; and illustration of difference in
disclosure orientation between integrated forest industry companies and
those with more narrowly focused business. From the managerial
perspective, in the future, business leaders in the forest industry are
expected to adopt a more proactive role not only in reducing the
environmental footprint or promoting sustainable forest management, but
also in furthering social goals.
000199268 542__ $$fLicense granted by Mallory Pagel (pagel107@umn.edu) on 2015-03-05T19:04:41Z (GMT):

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000199268 650__ $$aAgribusiness
000199268 650__ $$aEnvironmental Economics and Policy
000199268 650__ $$aLand Economics/Use
000199268 6531_ $$aforest-based industry
000199268 6531_ $$acorporate disclosure
000199268 6531_ $$aGlobal Reporting
000199268 6531_ $$aresource-based view
000199268 6531_ $$aregression analysis
000199268 700__ $$aLi, Ning
000199268 700__ $$aToppinen, Anne
000199268 700__ $$aTuppura, Anni
000199268 700__ $$aPuumalainen, Kaisu
000199268 700__ $$aHujala, Maija
000199268 773__ $$o313$$q298
000199268 773__ $$tScandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics
000199268 773__ $$dMay 19-22, 2010$$j2010$$kNumber 43
000199268 8564_ $$s2169956$$uhttp://ageconsearch.umn.edu/record/199268/files/Pages%20from%20Scandinavian_10-21.pdf
000199268 887__ $$ahttp://purl.umn.edu/199268
000199268 909CO $$ooai:ageconsearch.umn.edu:199268$$pGLOBAL_SET
000199268 912__ $$nSubmitted by Mallory Pagel (pagel107@umn.edu) on 2015-03-05T19:10:15Z
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  Previous issue date: 2010-05
000199268 982__ $$gScandinavian Society of Forest Economics>Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics>2010, Number 43, May 19-22, 2010, Gilleleje, Denmark
000199268 980__ $$a1332