Traditionelle und neue Berichtskonzepte in der Forst- und Holzwirtschaft | New and traditional concepts in business reporting in the forest and timber industries

Abstract

Reports from enterprises play an important role in external communication. The article presents for the first time an extensive analysis of the present state of business reporting in the forest and timber sectors, as seen from the point of view of the enterprises concerned. In addition to information on the present state of affairs in report-writing, the article analyses the ways in which enterprises evaluate new multi-dimensional concepts in reporting. Furthermore, the attitudes of enterprises towards some of the individual components of these concepts are assessed. The results are presented separately for public and private forest enterprises, for forest contractors and for the secondary wood-processing sector. The results of the survey are qualitatively compared with other national and international reference values, as far as these are available. In the forest and timber sectors a very traditional perception of reporting can be recognised and new approaches are regarded, on the whole, with scepticism. In particular both the increased participation of stakeholder groups and the obligation to report on problematical subjects, as required by standardised reporting schemes, are at present but little implemented. In conclusion starting points for a reorientation of reporting in the forest sector are proposed.