Corporate responsibility performance in the forest industries : A comparative analysis of student perceptions in Finland and the USA

Purpose – The basic purpose of this research is to compare and describe various aspects related to student perceptions of forest industry CR performance in Finland and the USA. Design/methodology/approach – With a quantitative research method, this study investigated 568 students. CSR and CSR reporting are the fundamental concepts that shape the development of the hypotheses and thus are integral to this empirical study. Findings – Finnish students have a stronger belief that reporting is reliable and open than their US counterparts. Finnish students show more positive views on the way forest industry companies implement environmental responsibility than their US counterparts. US students show more positive views on social responsibility, especially those connected with stakeholder relations, than their Finnish counterparts. Originality/value – The obvious connections between reporting views and perceptions of corporate responsibility highlight the significance of reliable reporting in the context of CR. Major fields of study significantly affected student perceptions of CR. The results of the study can help schools and enterprises to design proper CR‐related education courses or programs. Results of this study indicate that the CR weakness of the industry still lies in environmental responsibility. Thus, while forest industry companies should strive to apply a multi‐dimensional CR strategy, emphasis should still be on the environmental component.