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Global Reporting Initiative and social impact in managing corporate responsibility: a case study of three multinationals in the forest industrv

机译：全球报告倡议和企业责任管理的社会影响：以森林工业中的三个跨国公司为例

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摘要

We examine recent evolution in corporate responsibility in the forest industry, an important natural-resource-based industry which is under rapid internationalisation and structural change under challenging financial pressures. We address two recent trends in corporate communication: corporate disclosure, that is the adoption of consistent external reporting standards [namely the Global Reporting Initiative (GRI) ], and the growing awareness of engagement with and impact on local communities through philanthropy, generation of prosperity, communication and the social impact of core activities. This study uses a comparative qualitative case approach to forest industry multinational enterprises (MNEs) based on a combination of secondary (reporting, company newsletters and other documentation) and interview data. Three large-scale multinational forest industry firms, all pursuing different strategies in terms of internationalisation and geographical and product diversification, were chosen for the study: Stora Enso, SCA and Sappi Ltd. Our results show that the overall quality of sustainability reporting has improved in these companies from 2005 to 2009 with the adoption of GRI. However, based on our fourfold categorisation of social impact, the core social impact indicator in GRI (SOI) has been interpreted very differently in these MNEs, and the adoption of GRI has not actually much improved the comparability of the reports or transparency of practices.
机译：我们考察了林业产业中企业责任的最新发展，林业产业是一个重要的自然资源型产业，在迅速的国际化和结构性变革中面临着巨大的财务压力。我们处理公司交流中的两个最新趋势：公司披露，即采用一致的外部报告标准[即全球报告倡议（GRI）]，以及通过慈善事业，促进繁荣与当地社区互动并对其产生影响的认识不断提高，沟通和核心活动的社会影响。这项研究基于次级（报告，公司新闻通讯和其他文档）和访谈数据的组合，对林业企业跨国公司（MNE）使用了比较定性的案例方法。研究选择了三家大型跨国森林工业公司，它们都在国际化，地理和产品多样化方面奉行不同的战略。斯道拉恩索，SCA和SappiLtd。我们的结果表明，可持续发展报告的总体质量在2007年有所提高。这些公司从2005年到2009年都采用了GRI。但是，根据我们对社会影响的四个分类，在这些跨国公司中，GRI（SOI）的核心社会影响指标的解释截然不同，GRI的采用实际上并没有极大地改善报告的可比性或实践的透明度。

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  • 来源
    《Business Ethics》 |2013年第2期|202-217|共16页
  • 作者

    Anne Toppinen; Kaisa Korhonen-Kurki;

  • 作者单位

    Department of Forest Sciences, University of Helsinki, Helsinki, Finland;

    Center for International Forestry Research, Bogor Barat, Indonesia;

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