中国林业企业社会责任的政策支持与披露研究.PDFVIP

32 2016 Ecological Economy , Vol. 32, No. 12 (December 2016) 12 12 210037 2008201447124 F326.25 A 1671-4407(2016)12-115-05 Study on Policy Support and Disclosure of Corporate Social Responsibility in Chinese Forest Sector: Based on 47 Forest Enterprises’ 124 Social Responsibility Reports LI Jia, WEN Zuomin (College of Economics and Management, Nanjing Forestry University, Nanjing Jiangsu 210037, China) Abstract: Based on the 124 annual corporate social responsibility reports of 47 forest companies from 2008 to 2014, the development and present situation of forest companies corporate social responsibility disclosure are analyzed statistically. The results indicate that: although the number of forest companies publishing corporate social responsibility reports are increased gradually, the percentage is still quite low; Then, the highest disclosure items are the investor, the employer, the customer, the supplier, public charity and environmental impact, and responsible purchase and ecosystem service is quite low, the lowest is ecosystem service data; finally, the contents of most corporate social responsibility reports are not complete, and there is wide variations in the amounts and contents of corporate social responsibility reports across different sectors. Key words: corporate social responsibility; forest enterprise; sustainability disclosure; policy support 1 21