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Corporate responsibility reporting by large pulp and paper companies

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  • Mikkilä, Mirja
  • Toppinen, Anne

Abstract

The forest-based industry has a crucial role in global sustainable development because of its unique raw material basis and increasing internationalisation. Using institutional organisation theory as a background this paper analyses corporate responsibility reporting in the world's ten largest pulp and paper companies, representing 25% of global production capacity. The studied companies have their headquarters in Japan, the Nordic countries or North America, and have very different geographical and cultural bases and variable company product portfolios ranging from wood-based products and printing papers to packaging boards and consumer goods. Both quantitative and qualitative economic, environmental and social metrics from the annual and social responsibility reports of the companies were analysed regarding institutionalised, culture-specific and company-specific characteristics. The results showed that regulated financial and environmental reporting leaves little flexibility for company-specific diversification in reporting. Only a few regional characteristics were identified, mainly in social responsibility reporting, while the reporting largely reflected a general North American-Nordic type of corporate responsibility and the globalisation trend of the studied companies. Regardless of the many challenges in the assessment of corporate responsibility, the concepts discussed in this paper are potentially useful tools for helping to achieve sustainable development in the pulp and paper industry.

Suggested Citation

  • Mikkilä, Mirja & Toppinen, Anne, 2008. "Corporate responsibility reporting by large pulp and paper companies," Forest Policy and Economics, Elsevier, vol. 10(7-8), pages 500-506, October.
    • Handle: RePEc:eee:forpol:v:10:y:2008:i:7-8:p:500-506
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    1. Grace B. Villamor & Lisa Wallace, 2024. "Corporate social responsibility: Current state and future opportunities in the forest sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3194-3209, July.
    2. Bonsón, Enrique & Bednárová, Michaela & Perea, David, 2023. "Disclosures about algorithmic decision making in the corporate reports of Western European companies," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    3. Ehara, Makoto & Samejima, Hiromitsu & Yamanoshita, Makino & Asada, Yoko & Shogaki, Yutaro & Yano, Masato & Hyakumura, Kimihiko, 2019. "REDD+ engagement types preferred by Japanese private firms: The challenges and opportunities in relation to private sector participation," Forest Policy and Economics, Elsevier, vol. 106(C), pages 1-1.
    4. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    5. Marileena Koskela & Jarmo Vehmas, 2012. "Defining Eco‐efficiency: A Case Study on the Finnish Forest Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 546-566, December.
    6. repec:sae:envval:v:24:y:2015:i:3:p:391-412 is not listed on IDEAS
    7. Rusanen, Katri & Hujala, Teppo & Pykäläinen, Jouni, 2024. "Research approaches to sustainable forest-based value creation: A literature review," Forest Policy and Economics, Elsevier, vol. 163(C).
    8. Yanli Li & Lan Gao, 2019. "Corporate Social Responsibility of Forestry Companies in China: An Analysis of Contents, Levels, Strategies, and Determinants," Sustainability, MDPI, vol. 11(16), pages 1-17, August.
    9. Xinfei Li & Baodong Cheng & Heng Xu, 2021. "Time-Based Corporate-Social-Responsibility Evaluation Model Taking Chinese Listed Forestry Companies as an Example," Sustainability, MDPI, vol. 13(14), pages 1-14, July.
    10. Caiping Zhang & Wenjie Yue & Deming Tan & Zhenkun Su, 2023. "Carbon performance evaluation system and practice analysis for the sustainable enterprises," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 292-306, February.
    11. Feifei Lu & Zhaohua Wang & Anne Toppinen & Dalia D’Amato & Zuomin Wen, 2021. "Managerial Risk Perceptions of Corporate Social Responsibility Disclosure: Evidence from the Forestry Sector in China," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
    12. Li, N. & Toppinen, A., 2011. "Corporate responsibility and sustainable competitive advantage in forest-based industry: Complementary or conflicting goals?," Forest Policy and Economics, Elsevier, vol. 13(2), pages 113-123.
    13. Oscar Rikhotso & Thabiso John Morodi & Daniel Masilu Masekameni, 2022. "The Extent of Occupational Health Hazard Impact on Workers: Documentary Evidence from National Occupational Disease Statistics and Selected South African Companies’ Voluntary Corporate Social Responsi," Sustainability, MDPI, vol. 14(17), pages 1-25, August.
    14. Anne Toppinen & Ning Li & Anni Tuppura & Ying Xiong, 2012. "Corporate Responsibility and Strategic Groups in the Forest‐based Industry: Exploratory Analysis based on the Global Reporting Initiative (GRI) Framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 191-205, July.
    15. Liubachyna, Anna & Secco, Laura & Pettenella, Davide, 2017. "Reporting practices of State Forest Enterprises in Europe," Forest Policy and Economics, Elsevier, vol. 78(C), pages 162-172.
    16. Feifei Lu & Robert Kozak & Anne Toppinen & Dalia D’Amato & Zuomin Wen, 2017. "Factors Influencing Levels of CSR Disclosure by Forestry Companies in China," Sustainability, MDPI, vol. 9(10), pages 1-15, October.
    17. Pätäri, S. & Arminen, H. & Albareda, L. & Puumalainen, K. & Toppinen, A., 2017. "Student values and perceptions of corporate social responsibility in the forest industry on the road to a bioeconomy," Forest Policy and Economics, Elsevier, vol. 85(P1), pages 201-215.
    18. Colaço, Rui & Simão, João, 2018. "Disclosure of corporate social responsibility in the forestry sector of the Congo Basin," Forest Policy and Economics, Elsevier, vol. 92(C), pages 136-147.

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