Determinants of Sustainability Disclosure in the Global Forest Industry

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dc.contributor.author Li, N.
dc.contributor.author Toppinen, A.
dc.contributor.author Tuppura, A.
dc.contributor.author Puumalainen, K.
dc.contributor.author Hujala, M.
dc.date.accessioned 2012-01-27T10:01:22Z
dc.date.available 2012-01-27T10:01:22Z
dc.date.issued 2011
dc.identifier.citation Li, N., Toppinen, A., Tuppura, A., Puumalainen, K. & Hujala, M. (2011). Determinants of Sustainability Disclosure in the Global Forest Industry. EJBO, Vol. 16, No. 1, p. 33-40.
dc.identifier.issn 1239-2685
dc.identifier.uri http://hdl.handle.net/123456789/37270
dc.description.abstract 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. en
dc.language.iso eng
dc.publisher Business and Organization Ethics Network (BON)
dc.relation.ispartofseries EJBO : Electronic Journal of Business Ethics and Organizational Studies
dc.relation.uri http://ejbo.jyu.fi
dc.rights © Business and Organization Ethics Network (BON)
dc.title Determinants of Sustainability Disclosure in the Global Forest Industry
dc.type Article en
dc.identifier.urn URN:NBN:fi:jyu-201201271084
dc.type.uri http://purl.org/eprint/type/JournalArticle

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