Corporate Social Responsibility Reporting by Forest Companies: the Study of Forest-based Industry in China

摘要

With growing public interest in and global consciousness of environmental and social issues, the availability of sustainability performance of forest-based companies link closely with ecological environment is recognized critically important in contemporary global business management, in particular with the ongoing globalization of forest industry and conflicting stakeholder pressure. Through analyzing the annual corporate social responsibility (CSR) policies and reports in Chinese forest industry, this study identified the current corporate responsibility reporting level of forest-based industry, and examined the report contents of important forest-based companies, to provide a better understanding of the sustainable disclosure of forest-based industry in China. Although the number and percentage of forest-based companies publishing CSR reports are increased gradually, the content of many CSR reports are still quite simple and not complete. Finally, some policy recommendations are suggested to enhance the CSR reporting incentives.