| Sustainability reporting has often been examined from the corporate perspective (Higgins, Milne & van-Gamberg, 2014; Mikkila & Toppinen, 2008; Milne & Patten, 2002). However, a review of the literature indicates that, when assessing sustainability reports, limited attention has been given to the views of stakeholders, particularly those of environmental non-governmental organisations (ENGOs) (Deegan & Blomquist, 2006; Joensuu, Koskela & Onkila, 2015; Tilt, 2007).;This study uncovers the ENGO perspective on sustainability disclosure and practice in the case of the Australian forestry industry, and identifies the multiple strategies ENGOs use to influence corporate reporting, as well as the sustainability practices. The Australian forestry industry is represented by the five forestry corporations listed on the Australian Stock Exchange (ASX). The environmental stakeholder perspectives are taken from the six forestry-focused ENGOs operating nationally in Australia, and the perspectives of eight third-party commentators are also included to shed light on the relationships between the forestry corporations and the ENGOs. The commentators who participated in the study included academics, journalists and sustainability consultants.;This is a qualitative study and draws on a range of different sources including web-based materials by and about the forestry corporations, as well as, transcripts of interviews with representatives of the ENGOs and third-party commentators. Data was also sourced from a reflective journal maintained by the researcher throughout the study. The web-based materials were analysed using sustainability tests found in the Global Reporting Initiative (GRI). The interview transcripts were analysed using a thematic approach and the data from the reflective journal was used to add context and colour to the interpretation of the secondary and primary data.;The findings suggest that sustainability reports were understood by ENGOs to operate as a key tactic by forestry corporations to legitimise their activities. There were discrepancies between the sustainability reports of these corporations and their sustainability practices, and this led to the ENGOs adopting a range of different strategies in their interactions and engagement with the corporations. The ENGOs adopted collaborative strategies when a corporation was open to seeking ENGOs input about its sustainability reporting. But the ENGOs more frequently adopted confrontational approaches when a corporation did not respond to their sustainability concerns. In these cases, the corporation often avoided engaging with the ENGO when it raised concerns about the corporation's activities, for example, logging native forests. The findings suggest that the ENGOs' concerns were not limited to the forestry corporations' reporting; they were also interested in influencing their sustainability practices.;The study makes two contributions to knowledge. First, it provides a framework for environmental groups to use when seeking to influence sustainability reporting and sustainability practice. Each ENGO has a specific objective, some may want to influence the reporting of a corporation and others are more concerned with the business's sustainability practices, or both reporting and practices. The framework is designed to allow environmental groups to understand the strategies that could enable them to meet their sustainability objective(s) in the forestry industry. Second, the thesis proposes a specific forestry industry supplement for the GRI guidelines on sustainability reporting. The supplement support a corporation to produce more balanced sustainability information and appreciate the need for greater stakeholder engagement in the reporting process. By addressing the qualitative characteristics of "balance" and "stakeholder engagement" in accordance to the GRI guidelines would ensure closer alignment between a forestry corporation's reporting and its practices. The sector supplement can also act as a diagnostic tool to enhance the transparency of the quality and content dimensions of forestry corporations' sustainability reports. |
