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Sustainability 2017, 9(10), 1800;

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

College of Economics and Management, Nanjing Forestry University, No. 159 Longpan Road, Xuanwu District, Nanjing 210037, China
Faculty of Forestry, University of British Columbia, 2424 West Mall, Vancouver, BC V6T 1Z4, Canada
Department of Forest Sciences, University of Helsinki, Latokartanonkaari 7, 00014 Helsinki, Finland
Department of Management Studies, Aalto University, Lapuankatu 2, 00076 Helsinki, Finland
Author to whom correspondence should be addressed.
Received: 7 August 2017 / Revised: 15 September 2017 / Accepted: 21 September 2017 / Published: 4 October 2017
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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. View Full-Text
Keywords: China; CSR disclosure; influencing factors; forestry companies; sustainable development China; CSR disclosure; influencing factors; forestry companies; sustainable development

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Lu, F.; Kozak, R.; Toppinen, A.; D’Amato, D.; Wen, Z. Factors Influencing Levels of CSR Disclosure by Forestry Companies in China. Sustainability 2017, 9, 1800.

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