IDEAS home Printed from https://ideas.repec.org/a/eee/ecoser/v21y2016ipap130-140.html
   My bibliography  Save this article

Biodiversity and ecosystem services in supply chain management in the global forest industry

Author

Listed:
  • Lähtinen, Katja
  • Guan, Yucong
  • Li, Ning
  • Toppinen, Anne

Abstract

Recognizing business risks and opportunities associated with biodiversity and ecosystem services (BES) has triggered a need for identifying, measuring, monitoring and developing business management on these issues to meet stakeholder needs. The extractive industries with direct impacts and dependence on BES are particularly apt to encounter stakeholder pressures for profound corporate responsibility (CR) reporting. In our study, we investigate how global forest industry companies address BES in supply chain management through CR reporting practices in reference to 30 environmental performance indicators (EPIs) of the Global Reporting Initiative (GRI) guidelines. The objectives of this study are: to identify the information content of the GRI EPIs for assessing directly or indirectly positive or negative impacts of companies’ operations on BES; to examine the environmental strategies of these companies in relation to BES and supply chain management; and to identify needs and possibilities of indicator development. The material of the study comprises CR reports of thirteen large forest industry companies in the Dow Jones Sustainability Index analyzed with content analysis. According to the results, companies tend to disclose indirect BES impacts over direct ones, emphasize corporations’ positive achievements over negative consequences, and focus on the supply chain in upstream activities rather than in downstream activities.

Suggested Citation

  • Lähtinen, Katja & Guan, Yucong & Li, Ning & Toppinen, Anne, 2016. "Biodiversity and ecosystem services in supply chain management in the global forest industry," Ecosystem Services, Elsevier, vol. 21(PA), pages 130-140.
    • Handle: RePEc:eee:ecoser:v:21:y:2016:i:pa:p:130-140
    DOI: 10.1016/j.ecoser.2016.07.006
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S2212041616301693
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.ecoser.2016.07.006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Dennis van Liempd & Jacob Busch, 2013. "Biodiversity reporting in Denmark," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 833-872, June.
    2. Houdet, Joël & Trommetter, Michel & Weber, Jacques, 2012. "Understanding changes in business strategies regarding biodiversity and ecosystem services," Ecological Economics, Elsevier, vol. 73(C), pages 37-46.
    3. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    4. J. Emil Morhardt & Sarah Baird & Kelly Freeman, 2002. "Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(4), pages 215-233, December.
    5. D’Amato, D. & Li, N. & Rekola, M. & Toppinen, A. & Lu, F-F., 2015. "Linking forest ecosystem services to corporate sustainability disclosure: A conceptual analysis," Ecosystem Services, Elsevier, vol. 14(C), pages 170-178.
    6. Michael John Jones, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting Forum, Taylor & Francis Journals, vol. 34(2), pages 123-138, June.
    7. Havas, Jarkko & Matsui, Takanori & Shaw, Robert N. & Machimura, Takashi, 2014. "Ecosystem services management tool development guidelines and framework revision for industries, industry policy makers and industry groups," Ecosystem Services, Elsevier, vol. 7(C), pages 187-200.
    8. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    9. Gunnar Rimmel & Kristina Jonäll, 2013. "Biodiversity reporting in Sweden: corporate disclosure and preparers' views," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 746-778, June.
    10. van den Burg, S.W.K. & Bogaardt, M.J., 2014. "Business and biodiversity: A frame analysis," Ecosystem Services, Elsevier, vol. 8(C), pages 178-184.
    11. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    12. Grant Samkin & Annika Schneider & Dannielle Tappin, 2014. "Developing a reporting and evaluation framework for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(3), pages 527-562, February.
    13. Rafael Bravo & Jorge Matute & José Pina, 2012. "Corporate Social Responsibility as a Vehicle to Reveal the Corporate Identity: A Study Focused on the Websites of Spanish Financial Entities," Journal of Business Ethics, Springer, vol. 107(2), pages 129-146, May.
    14. Ronny Manos & Israel Drori (ed.), 2016. "Corporate Responsibility," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-45072-2.
    15. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    16. Lähtinen, Katja & Myllyviita, Tanja & Leskinen, Pekka & Pitkänen, Sari K., 2014. "A systematic literature review on indicators to assess local sustainability of forest energy production," Renewable and Sustainable Energy Reviews, Elsevier, vol. 40(C), pages 1202-1216.
    17. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wei, Hejie & Fan, Weiguo & Wang, Xuechao & Lu, Nachuan & Dong, Xiaobin & Zhao, Yanan & Ya, Xijia & Zhao, Yifei, 2017. "Integrating supply and social demand in ecosystem services assessment: A review," Ecosystem Services, Elsevier, vol. 25(C), pages 15-27.
    2. D'Amato, D. & Korhonen, J. & Toppinen, A., 2019. "Circular, Green, and Bio Economy: How Do Companies in Land-Use Intensive Sectors Align with Sustainability Concepts?," Ecological Economics, Elsevier, vol. 158(C), pages 116-133.
    3. Santos, Andreia & Carvalho, Ana & Barbosa-Póvoa, Ana Paula & Marques, Alexandra & Amorim, Pedro, 2019. "Assessment and optimization of sustainable forest wood supply chains – A systematic literature review," Forest Policy and Economics, Elsevier, vol. 105(C), pages 112-135.
    4. Ranacher, L. & Lähtinen, K. & Järvinen, E. & Toppinen, A., 2017. "Perceptions of the general public on forest sector responsibility: A survey related to ecosystem services and forest sector business impacts in four European countries," Forest Policy and Economics, Elsevier, vol. 78(C), pages 180-189.
    5. Samantha Herbert & Peter Bradley & Mark Everard, 2023. "Exploring the prioritisation of biodiversity amongst small‐ to medium‐sized enterprise leaders with strong bigger‐than‐self value orientation," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5633-5649, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    2. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    3. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    4. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    5. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    6. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    7. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    8. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    9. Breeda Comyns & Frank Figge & Tobias Hahn & Ralf Barkemeyer, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 231-243, September.
    10. Paul Opdam & Eveliene Steingröver, 2018. "How Could Companies Engage in Sustainable Landscape Management? An Exploratory Perspective," Sustainability, MDPI, vol. 10(1), pages 1-15, January.
    11. Ranacher, L. & Lähtinen, K. & Järvinen, E. & Toppinen, A., 2017. "Perceptions of the general public on forest sector responsibility: A survey related to ecosystem services and forest sector business impacts in four European countries," Forest Policy and Economics, Elsevier, vol. 78(C), pages 180-189.
    12. Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
    13. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
    14. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    15. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    16. Olivier Boiral & Iñaki Heras‐Saizarbitoria & Marie‐Christine Brotherton, 2018. "Corporate Biodiversity Management through Certifiable Standards," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 389-402, March.
    17. D. D’Amato & M. Wan & N. Li & M. Rekola & A. Toppinen, 2018. "Managerial Views of Corporate Impacts and Dependencies on Ecosystem Services: A Case of International and Domestic Forestry Companies in China," Journal of Business Ethics, Springer, vol. 150(4), pages 1011-1028, July.
    18. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    19. Olivier Boiral & Iñaki Heras‐Saizarbitoria & Marie‐Christine Brotherton, 2019. "Improving corporate biodiversity management through employee involvement," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 688-698, July.
    20. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ecoser:v:21:y:2016:i:pa:p:130-140. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/ecosystem-services .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.