Only one company, Sweden's SCA, was found to report on the 12 areas identified by WWF as fundamental for an overall view of environmental and social responsibility.

The 12 fundamentals include the areas of waste, water, energy, materials and forest management.

WWF's head of the European forest programme Duncan Pollard said comprehensive reporting on environmental impact was essential to demonstrate a company's commitment to corporate responsibility.

The survey was conducted among 46 of Europe's top pulp and paper companies, who together have a combined turnover of 53.4bn (80bn), and account for more than 50% of wood consumption in Europe.

Pollard said only 21 of the 46 companies produced an environmental or sustainability report, while nearly a third did not provide any environmental information at all.

Those that produced no environmental information included: Cham Paper, Mercer, VPG Packaging and Continental Invest Group.

Leading pulp and paper companies were surveyed including: UPM, M-real, Norske Skog and Jefferson Smurfit.

"I would like to offer WWF's assistance to define criteria and best practice standards as well as guidelines on corporate responsibility reporting," Pollard said.

Story by Andy Scott