林业企业社会责任行为的内容、水平与影响因素分析

Corporate Social Responsibility Implementation in the Forest Sector: Contents,Levels and the Role of Industries and Resources

通过对在中国境内上市的42家林业企业信息披露的内容分析,探讨了中国林业企业社会责任行为的内容、水平及重点,在此基础上,运用Kruskal-Wallis H检验和Mann-Whitney U检验分别验证行业与资源禀赋对林业企业社会责任行为的影响。结论如下:第一,员工类企业社会责任是中国林业企业比例最高的企业社会责任类型,其次为环境类,供应链类水平最低;第二,各个行业社会责任的重点存在差异;第三,行业不同,林业企业的环境类企业社会责任和社区类企业社会责任水平会存在差异;第四,有林地的林业企业与没有林地的林业企业的社区类企业社会责任存在差异。

This research examines corporate social responsibility（ CSR） implementation in the forest sector. Content analysis was conducted on the disclosed CSR information of 42 forest sector companies listed on the Shanghai Stock Exchange and Shenzhen Stock Exchanges. This study provides insights into what the CSR of forest companies is,what level the CSR implementation is and whether the industries and resources affect CSR implementation. This research gets the following findings. Firstly,significant emphasis is found to be placed on CSR activities associated with staff activities in forest sector companies as a whole. Secondly,different industries in forest sector show different focuses on CSR activities. Thirdly,the statistical analysis indicates that CSR activities associated with environment and community activities differentiate among different industries of forest sector. Fourthly,CSR activities associated with community activities differentiate between companies with forest resources and without forest resources.