CSR in forest industry – Case study of reporting and implementation of social responsibility in three international companies

Corporate Social Responsibility (CSR) has become increasingly important topic in forest industries, and other global companies, in recent years. Globalisation, faster information delivery and demand for sustainable development have set new challenges for global companies in their business operations. Also the importance of stakeholder relations, and pressure to become more transparent has increased in the forest industries. Three dimensions of corporate responsibility economic, environmental and social, are often included in the concept of CSR. Global companies mostly claim that these dimensions are equally important. This study analyses CSR in forest industry and has focus on reporting and implementation of social responsibility in three international companies. These case-companies are Stora Enso, SCA and Sappi, and they have different geographical base, product portfolios and therefore present interesting differences about forest industry strategy and CSR. Global Reporting Initiative (GRI) has created the most known and used reporting framework in CSR reporting. GRI Guidelines have made CSR reporting a uniform function, which can also be measured between companies and different sectors. GRI Guidelines have also made it possible to record and control CSR data in the companies. In recent years the use of GRI Guidelines has increased substantially. Typically CSR reporting on economic and environmental responsibility have been systematic in the global companies and often driven by legistlation and other regulations. However the social responsibility has been less regulated and more difficult to compare. Therefore it has previously been often less focused in the CSR reporting of the global companies. The implementation and use of GRI Guidelines have also increased dialogue on social responsibility issues and stakeholder management in global companies. This study analyses the use of GRI´s framework in the forest industry companies´ CSR reporting. This is a qualitative study and the disclosure of data is empricially analysed using content analysis. Content analysis has been selected as a method for this study because it makes it possible to use different sources of information. The data of this study consists of existing academic literature of CSR, sustainability reports of thecase-companies during 2005-2009, and the semi-structured interviews with company representatives. Different sources provide the possibility to look at specific subject from more than one viewpoint. The results of the study show that all case-companies have relatively common themes in their CSR disclosure, and the differences rise mainly from their product-portfolios, and geographic base. Social impacts to local communities, in the CSR of the companies, were mainly dominated by issues concerning creating wealth to the society and impacting communities through creation of work. The comparability of the CSR reporting, and especially social indicators increased significally from 2007 onwards in all case-companies. Even though the companies claim that three dimensions of CSR economic, environmental and social are equally important economic issues and profit improvement still seem to drive most of the operations in the global companies. Many issues that are covered by laws and regulations are still essentially presented as social responsibility in CSR. However often the unwelcome issues in companies like closing operations are covered just briefly, and without adequate explanation. To make social responsibility equally important in the CSR it would demand more emphasis from all the case-companies. A lot of emphasis should be put especially on the detail and extensiveness of the social reponsibility content in the CSR.

Forest area estimation and reporting: implications for conservation, management and REDD

Periodic estimation, monitoring and reporting on area under forest and plantation types and afforestation rates are critical to forest and biodiversity conservation, sustainable forest management and for meeting international commitments. This article is aimed at assessing the adequacy of the current monitoring and reporting approach adopted in India in the context of new challenges of conservation and reporting to international conventions and agencies. The analysis shows that the current mode of monitoring and reporting of forest area is inadequate to meet the national and international requirements. India could be potentially over-reporting the area under forests by including many non-forest tree categories such as commercial plantations of coconut, cashew, coffee and rubber, and fruit orchards. India may also be under-reporting deforestation by reporting only gross forest area at the state and national levels. There is a need for monitoring and reporting of forest cover, deforestation and afforestation rates according to categories such as (i) natural/primary forest, (ii) secondary/degraded forests, (iii) forest plantations, (iv) commercial plantations, (v) fruit orchards and (vi) scattered trees.

Spectrum sensing using distributed sequential detection via noisy reporting MAC

This paper considers cooperative spectrum sensing algorithms for Cognitive Radios which focus on reducing the number of samples to make a reliable detection. We propose algorithms based on decentralized sequential hypothesis testing in which the Cognitive Radios sequentially collect the observations, make local decisions and send them to the fusion center for further processing to make a final decision on spectrum usage. The reporting channel between the Cognitive Radios and the fusion center is assumed more realistically as a Multiple Access Channel (MAC) with receiver noise. Furthermore the communication for reporting is limited, thereby reducing the communication cost. We start with an algorithm where the fusion center uses an SPRT-like (Sequential Probability Ratio Test) procedure and theoretically analyze its performance. Asymptotically, its performance is close to the optimal centralized test without fusion center noise. We further modify this algorithm to improve its performance at practical operating points. Later we generalize these algorithms to handle uncertainties in SNR and fading. (C) 2014 Elsevier B.V. All rights reserved.

Stimuli-responsive colorimetric and NIR fluorescence combination probe for selective reporting of cellular hydrogen peroxide

Hydrogen peroxide (H2O2) is a key reactive oxygen species and a messenger in cellular signal transduction apart from playing a vital role in many biological processes in living organisms. In this article, we present phenyl boronic acid-functionalized quinone-cyanine (QCy-BA) in combination with AT-rich DNA (exogenous or endogenous cellular DNA), i.e., QCy-BA subset of DNA as a stimuli-responsive NIR fluorescence probe for measuring in vitro levels of H2O2. In response to cellular H2O2 stimulus, QCy-BA converts into QCy-DT, a one-donor-two-acceptor (D2A) system that exhibits switch-on NIR fluorescence upon binding to the DNA minor groove. Fluorescence studies on the combination probe QCy-BA subset of DNA showed strong NIR fluorescence selectively in the presence of H2O2. Furthermore, glucose oxidase (GOx) assay confirmed the high efficiency of the combination probe QCy-BA subset of DNA for probing H2O2 generated in situ through GOx-mediated glucose oxidation. Quantitative analysis through fluorescence plate reader, flow cytometry and live imaging approaches showed that QCy-BA is a promising probe to detect the normal as well as elevated levels of H2O2 produced by EGF/Nox pathways and post-genotoxic stress in both primary and senescent cells. Overall, QCy-BA, in combination with exogenous or cellular DNA, is a versatile probe to quantify and image H2O2 in normal and disease-associated cells.

Improvements to Data Collection in Commercial Fisheries Using Electronic Reporting Methods: Cost/Efficiency and Implications for Use in Ecosystem Management.

Data have been collected on fisheries catch and effort trends since the latter half of the 1800s. With current trends in declining stocks and stricter management regimes, data need to be collected and analyzed over shorter periods and at finer spatial resolution than in the past. New methods of electronic reporting may reduce the lag time in data collection and provide more accurate spatial resolution. In this study I evaluated the differences between fish dealer and vessel reporting systems for federal fisheries in the US New England and Mid-Atlantic areas. Using data on landing date, report date, gear used, port landed, number of hauls, number of fish sampled and species quotas from available catch and effort records I compared dealer and vessel electronically collected data against paper collected dealer and vessel data to determine if electronically collected data are timelier and more accurate. To determine if vessel or dealer electronic reporting is more useful for management, I determined differences in timeliness and accuracy between vessel and dealer electronic reports. I also compared the cost and efficiency of these new methods with less technology intensive reporting methods using available cost data and surveys of seafood dealers for cost information. Using this information I identified potentially unnecessary duplication of effort and identified applications in ecosystem-based fisheries management. This information can be used to guide the decisions of fisheries managers in the United States and other countries that are attempting to identify appropriate fisheries reporting methods for the management regimes under consideration. (PDF contains 370 pages)

El auditor y la valoración de las existencias en la empresa

Este artículo trata de analizar las circunstancias que concurren en el trabajo del auditor a la hora de comprobar, a través de las pruebas de cumplimiento de auditoria, la validez de algunas cuentas y cifras presentadas en sus estados financieros por la empresa auditada. En concreto, nuestro campo de actuación será el estudio de la valoración de las existencias, al ser el elemento más representativo de la actividad empresarial.

Improving reporting of uncertainties in sea level rise assessments

Sea level rise (SLR) assessments are commonly used to identify the extent that coastal populations are at risk to flooding. However, the data and assumptions used to develop these assessments contain numerous sources and types of uncertainty, which limit confidence in the accuracy of modeled results. This study illustrates how the intersection of uncertainty in digital elevation models (DEMs) and SLR lead to a wide range of modeled outcomes. SLR assessments are then reviewed to identify the extent that uncertainty is documented in peer-reviewed articles. The paper concludes by discussing priorities needed to further understand SLR impacts. (PDF contains 4 pages)