期刊名称：Electronic Journal of Business Ethics and Organization Studies
印刷版ISSN：1239-2685
电子版ISSN：1239-2685
出版年度：2011
卷号：16
期号：01
页码：33-40
出版社：Business and Organization Ethics Network
摘要：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.
