Conclusion
The region of the CB is environmentally and ecologically relevant for the planet and is subject to significant socio-economic development challenges and pressures. Due to the several roles and meanings that forests assume in the region, it becomes urgent to understand how logging companies disclose their (alleged) CSR activities, by identifying themes and searching for patterns. The main conclusion of this study is that disclosures of the forestry sector companies operating in the CB are associated to the socio-economic culture of their countries of origin, as well as of the final consumers. Wood certification and the environmental themes (including forest protection, sustainability, and environmental responsibility) were the most disclosed items. Whilst additional studies are necessary to draw unequivocal conclusions, this may be due to (i) the high environmental sensitivity of the industry and convenience to act in areas of operation, and (ii) the need to reach environmentally demanding export markets. Since information on the logging company does not reach the final consumer, as they are each in opposite extremes of the supply chain, there is no need to maintain brand reputation. Hence, CSR activities are not critical for the decision-making process. Because market pressure focuses more on the product than on the company, disclosure focuses on wood certification.
