Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Feifei Lu, Robert Kozak, Anne Toppinen, Dalia D’Amato and Zuomin Wen
Additional contact information
Feifei Lu: College of Economics and Management, Nanjing Forestry University, No. 159 Longpan Road, Xuanwu District, Nanjing 210037, China
Robert Kozak: Faculty of Forestry, University of British Columbia, 2424 West Mall, Vancouver, BC V6T 1Z4, Canada
Anne Toppinen: Department of Forest Sciences, University of Helsinki, Latokartanonkaari 7, 00014 Helsinki, Finland
Dalia D’Amato: Department of Forest Sciences, University of Helsinki, Latokartanonkaari 7, 00014 Helsinki, Finland
Zuomin Wen: College of Economics and Management, Nanjing Forestry University, No. 159 Longpan Road, Xuanwu District, Nanjing 210037, China

Sustainability, 2017, vol. 9, issue 10, 1-15

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.

Keywords: China; CSR disclosure; influencing factors; forestry companies; sustainable development (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

Downloads: (external link)
https://www.mdpi.com/2071-1050/9/10/1800/pdf (application/pdf)
https://www.mdpi.com/2071-1050/9/10/1800/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:9:y:2017:i:10:p:1800-:d:114099

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().