Does one report design suit all sorts of readers in the forest sector?

• Main Authors: Hartebrodt, C., Howard, K.
• Format: Article
• Language: English
• Published: Presses Agronomiques de Gembloux 2017-01-01
• Series: Biotechnologie, Agronomie, Société et Environnement
• Subjects: Reports; information transfer; stakeholders; Germany
• Online Access: http://hdl.handle.net/11006/286

Description of the subject. In the past two decades, new types of reports, such as sustainability reports, have become more important. Normally, issuing reports is a cost-intensive activity; however, the effectivity in terms of communicational success is often unknown. Research about forest reporting has often focused on general acceptance of different reporting concepts. Analysis about the perception of published reports is either uncommon or results may not be published for several internal reasons. Objectives. This double case study aims to identify if conceptual elements of sustainability reporting (SR) meet the expectations of different target groups of public forest enterprises in two German provinces. Method. A three sphere model derived from communication theory is introduced and used to analyze the success of reports in different stakeholder groups. A set of hypotheses is derived from the state of knowledge on sustainability as well as corporate social responsibility reporting and is structured according to the model. The hypotheses are tested on the basis of a double case study. Results. It can be shown that satisfaction with traditional reports is already high; however, structural components of SR are also accepted. Readers want shorter reports and printed versions. Results indicate that the SR concept can be transferred to the readers of forest reports. Differences between stakeholder groups are mainly related to contents and different means of verification. Conclusions. The concept of SR can be basically applied in forest enterprises and meets the expectations of most readers. However, it must be kept in mind that traditional reporting concepts already meet most of the expectations of the relevant target groups. Any effort to implement a new reporting instrument should be supported by an ex ante evaluation of the expectations of the target readership.