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Factors Influencing Levels of CSR Disclosure by Forestry Companies in China Lu, Feifei; Kozak, Robert A.; Toppinen, Anne; D’Amato, Dalia; Wen, Zuomin
Abstract
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 2011–2015. 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.
Item Metadata
Title |
Factors Influencing Levels of CSR Disclosure by Forestry Companies in China
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Creator | |
Publisher |
Multidisciplinary Digital Publishing Institute
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Date Issued |
2017-10-04
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Description |
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 2011–2015. 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.
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Subject | |
Geographic Location | |
Genre | |
Type | |
Language |
eng
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Date Available |
2019-06-26
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Provider |
Vancouver : University of British Columbia Library
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Rights |
CC BY 4.0
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DOI |
10.14288/1.0379630
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URI | |
Affiliation | |
Citation |
Sustainability 9 (10): 1800 (2017)
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Publisher DOI |
10.3390/su9101800
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Peer Review Status |
Reviewed
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Scholarly Level |
Faculty
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Rights URI | |
Aggregated Source Repository |
DSpace
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Item Media
Item Citations and Data
Rights
CC BY 4.0