Cultural sustainability in reference to the global reporting initiative (GRI) guidelines

Author:

Lähtinen Katja,Myllyviita Tanja

Abstract

Purpose – Forest industries affect cultural sustainability profoundly, but little information exists on integration of cultural sustainability aspects into their Corporate Social Responsibility (CSR) management. Global Reporting Initiative (GRI) guidelines comprising assessments of economic, ecological and social aspects are one of the most comprehensive CSR frameworks applied widely also in forest industries. The purpose of this paper is to evaluate, how the GRI guidelines encompass cultural sustainability when assessing forestry and forest industry operations in a global context and to recognize the cultural sustainability themes that need additional information in forest industry companies’ CSR reporting. Design/methodology/approach – In the qualitative analysis, expert interview material on indicators identified for assessing the cultural sustainability of forest bioenergy production in North Karelia was compared with the contents of the GRI guidelines. The focus on classifying the cultural indicators according to GRI contents was to recognize in the context of forest bioenergy production, the links between cultural sustainability and other sustainability dimensions and to illustrate the new themes that cultural sustainability integration would bring to CSR management of the business. In addition, information was acquired from the general themes of cultural sustainability which are currently lacking from the GRI guidelines. Findings – The results of the show that most of the cultural indicators in the expert interview material were associated with aspects of economic, environmental or social sustainability when classified according to the GRI guidelines. Despite this, it seems that a more profound integration of cultural sustainability evaluations in CSR management is required. The analysis of this study showed that the themes “Impacts on landscape,” “Timeline of impacts,” “Spiritual values,” “Persistence of traditions” and “Adaptability to cultural change” are not approached in the GRI guidelines at all. All of the identified themes approach issues, which have been found to be crucial in forest industries’ operations not only in a local, but also in a global context. Research limitations/implications – The analysis of this study was limited to cultural characteristics of forestry and forest industries especially in the case of forest bioenergy production in North Karelia, Eastern Finland. Due to this, the results cannot be generalized directly into other CSR management contexts of forest industries in different geographical areas. Despite this, the results of this study indicate that when aiming to enhance the acceptability of forest industries in energy production as well as in other branches of forest industries, new insights are needed on the integration of cultural aspects in CSR management. Originality/value – The pressures toward using local forest resources are increasing internationally. As a result of this, the managers and politicians responsible for making decisions on forest sector are less seldom familiar with local traditions and the ways of balancing different needs related to forests in various geographical contexts. In enhancing the environmental, social and economic sustainability of forest resource usage it is crucial to ensure that the decisions made do not conflict with cultural values of localities traditionally dependent on forests. Despite this, general information on cultural sustainability issues related to forests and especially CSR management in forest sector is scarce.

Publisher

Emerald

Subject

Urban Studies,General Business, Management and Accounting,Geography, Planning and Development,Conservation

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