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• W1858021708 abstract "This master thesis examines the quality of separate corporate responsibility (CR) reportspublished by companies of the forest and paper sector. It aims to provide recommendationsfor quality improvements of such reports and thus an enhancement of its usefulness forstakeholders and investors in particular. Quality assessments are conducted and recommendationsare presented for the whole forest and paper sector, for emerging sustainability reportersof the sector and finally under consideration of forest and paper companies headquarteredin North America, Europe and the Asia-Pacific region.It is found that corporate responsibility reporting of the forest and paper sector follows generalsustainability reporting patterns as examined in previous studies on other sectors. Thequality of sustainability performance information provided by the sector is relatively low,with disclosure on social issues being weakest and information on environmental topicsbeing relatively good. It is thus especially recommended to provide more detailed informationon social sustainability performance that goes beyond data on workforce numbers, itsdiversity or occupational health and safety measurements. Additionally, companies of thissector should provide economic sustainability performance information that exceeds thesegiven in annual reports. The revelation of information on environmental biodiversity aswell as environmental effects of transport should be enhanced further. However, in contrastto other studies on non-forest and paper sectors, the use of external validationmeasurements by forest and paper enterprises is higher. Additionally, better quality ofinformation on sustainability performance data was found for issues that are of particularrelevance for companies of this specific sector.Reports of larger companies were generally considered more up to date, more comprehensiveand of higher quality than reports published by smaller ones defined as emergingsustainability reporting bodies. The largest differences in the quality of the publishedmaterial were examined for forestry-related issues and social sustainability performanceinformation, but also concerning the environmental topics of transport and compliancewith laws and regulations. More detailed information on behalf of emerging sustainabilityreporting bodies is thus particularly recommended for the two latter issues as well as forreporting on society and product responsibility. Beyond this, more detailed informationshould also be delivered with regard to forestry-related certification, illegal logging andcarbon sequestration/storage. External validation measurements as the use of GRI guide2lines and third-party assurance should additionally find more consideration within thereporting of small forest and paper companies.Clear differences were also detected with regard to the quality of reports published byNorth American, European and Asia-Pacific forest and paper companies. European companieshave used GRI guidelines in the most extensive way and provide the highest level ofquality on social and particularly environmental sustainability performance information aswell as towards forestry-related issues. North American enterprises however performedbest on economic sustainability performance information. In contrast, Asia-Pacific companiesprovide best quality of information on the forestry-related issue of illegal logging,whereas the quality of sustainability performance disclosure is generally inferior incomparison with the two other regions. Based on the region related findings, corporationsheadquartered in the Asia-Pacific region are advised to publish non-financial andparticularly sustainability reports more extensively and enhance the quality of it by a moredetailed and explicit reporting on all sustainability issues as well as information concerningforestry-related certification. Beyond this, more current non-financial reports as well as amore extensive use of external validation measurements are recommended for North Americanforest and paper companies. Additionally, North American enterprises shouldenhance the detailedness of reporting on forestry-related issues.The findings of the thesis enlarge the field of research on sustainability reporting within theforest and paper sector and contribute to an overview of the status quo of corporate responsibilityreporting practices in general." @default.
• W1858021708 created "2016-06-24" @default.
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• W1858021708 date "2008-06-23" @default.
• W1858021708 modified "2023-09-24" @default.
• W1858021708 title "Sustainability reporting of the forest and paper sector" @default.
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