Abstract:

The length of time discussion have been ongoing into how to prepare a proper social report, so that it becomes a part of management accounting and a basis for decision making in the organisation, and at the same time a tool for communicating information to stakeholders, indicate that it is not an easy task. Especially if this problem is considered in relation to forest farms managing national forest property or private forests in different countries of the European Union.

The purpose of this paper is to present the results of a survey conducted to identify the scope of reporting information on social responsibility in forest enterprises. In the study, the authors focused on analysing the reporting of forest holdings in Europe in terms of sustainable forest management and corporate responsibility. To achieve the objective of the study, the authors used the technique of content analysis of social responsibility reports of forest holdings. The Global Reporting Initiative (GRI) standards, which are an international benchmark, were used for the analysis.

The paper is structured as follows: first, the authors describe the background and literature review for analysing forest farm reporting in Europe in terms of sustainable forest management and corporate responsibility. Then, the methodical basis for the research is described. The next section comprises the research findings. The paper ends with the conclusion.