Factors influencing levels of CSR disclosure by forestry companies in China

Feifei Lu, Robert Kozak, Anne Toppinen, Dalia D'Amato, Zuomin Wen*

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

20 Citations (Scopus)
232 Downloads (Pure)


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.

Original languageEnglish
Article number1800
Issue number10
Publication statusPublished - 4 Oct 2017
MoE publication typeA1 Journal article-refereed


  • China
  • CSR disclosure
  • Forestry companies
  • Influencing factors
  • Sustainable development


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