Factors influencing levels of CSR disclosure by forestry companies in China

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Factors influencing levels of CSR disclosure by forestry companies in China. / Lu, Feifei; Kozak, Robert; Toppinen, Anne; D'Amato, Dalia; Wen, Zuomin.

In: Sustainability , Vol. 9, No. 10, 1800, 04.10.2017.

Research output: Contribution to journalArticleScientificpeer-review

Harvard

Lu, F, Kozak, R, Toppinen, A, D'Amato, D & Wen, Z 2017, 'Factors influencing levels of CSR disclosure by forestry companies in China', Sustainability , vol. 9, no. 10, 1800. https://doi.org/10.3390/su9101800

APA

Lu, F., Kozak, R., Toppinen, A., D'Amato, D., & Wen, Z. (2017). Factors influencing levels of CSR disclosure by forestry companies in China. Sustainability , 9(10), [1800]. https://doi.org/10.3390/su9101800

Vancouver

Author

Lu, Feifei ; Kozak, Robert ; Toppinen, Anne ; D'Amato, Dalia ; Wen, Zuomin. / Factors influencing levels of CSR disclosure by forestry companies in China. In: Sustainability . 2017 ; Vol. 9, No. 10.

Bibtex - Download

@article{b99d9561b7cc4d02888e17d78b047d9f,
title = "Factors influencing levels of CSR disclosure by forestry companies in China",
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, Forestry companies, Influencing factors, Sustainable development",
author = "Feifei Lu and Robert Kozak and Anne Toppinen and Dalia D'Amato and Zuomin Wen",
year = "2017",
month = "10",
day = "4",
doi = "10.3390/su9101800",
language = "English",
volume = "9",
journal = "SUSTAINABILITY",
issn = "2071-1050",
publisher = "Multidisciplinary Digital Publishing Institute (MDPI)",
number = "10",

}

RIS - Download

TY - JOUR

T1 - Factors influencing levels of CSR disclosure by forestry companies in China

AU - Lu, Feifei

AU - Kozak, Robert

AU - Toppinen, Anne

AU - D'Amato, Dalia

AU - Wen, Zuomin

PY - 2017/10/4

Y1 - 2017/10/4

N2 - 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.

AB - 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.

KW - China

KW - CSR disclosure

KW - Forestry companies

KW - Influencing factors

KW - Sustainable development

UR - http://www.scopus.com/inward/record.url?scp=85030674364&partnerID=8YFLogxK

U2 - 10.3390/su9101800

DO - 10.3390/su9101800

M3 - Article

AN - SCOPUS:85030674364

VL - 9

JO - SUSTAINABILITY

JF - SUSTAINABILITY

SN - 2071-1050

IS - 10

M1 - 1800

ER -

ID: 15805920