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dc.contributor.authorLi, N.
dc.contributor.authorToppinen, A.
dc.contributor.authorTuppura, A.
dc.contributor.authorPuumalainen, K.
dc.contributor.authorHujala, M.
dc.date.accessioned2012-01-27T10:01:22Z
dc.date.available2012-01-27T10:01:22Z
dc.date.issued2011
dc.identifier.citationLi, 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.urihttps://jyx.jyu.fi/handle/123456789/37270
dc.description.abstractThis 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.isoeng
dc.publisherBusiness and Organization Ethics Network (BON)
dc.relation.ispartofseriesEJBO - Electronic Journal of Business Ethics and Organization Studies
dc.relation.urihttp://ejbo.jyu.fi
dc.rightsIn Copyright
dc.titleDeterminants of Sustainability Disclosure in the Global Forest Industry
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201201271084
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.relation.issn1239-2685
dc.relation.numberinseries1
dc.relation.volume16
dc.rights.copyright© Business and Organization Ethics Network (BON)
dc.rights.accesslevelopenAccessfi
dc.rights.urlhttps://rightsstatements.org/page/InC/1.0/


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