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research
Corporate social responsibility: The disclosure-performance gap
Authors
Al-Tuwaijiri
Andreas Walmsley
+57 more
Archel
Assaf
Bebbington
Bendell
Bohdanowicz
Bohdanowicz
Boiral
Bonilla-Priego
Bonilla-Priego
Carroll
Carroll
Chatterji
Cho
Clarkson
Clarkson
deGrosbois
Dwyer
Elijido-Ten
Font
Font
Frankental
Freeman
Friedman
Goodwin
Hawkins
Healy
Henderson
Hess
Hitt
Holcomb
Hooks
Inoue
Kang
Kaptein
KPMG International
Lang
Laufer
Lee
Lucy McCombes
Lyon
Miller
Morhardt
Morimoto
Nicole Häusler
Nikolaeva
Patten
Sara Cogotti
Sherman
Terrachoice
Ullmann
Unerman
UNWTO
UNWTO
van Staden
Wiseman
Wood
Xavier Font
Publication date
1 January 2012
Publisher
'Elsevier BV'
Doi
Cite
Abstract
As increased stakeholder pressure requires companies to be transparent about their CSR practices, it is essential to know how reliable corporate disclosure mechanisms are, testing the gap between corporate social responsibility claims and actual practice. This study benchmarks corporate social responsibility policies and practices of ten international hotel groups of particular importance to the European leisure market. We found that corporate systems are not necessarily reflective of actual operations, environmental performance is eco-savings driven, labour policies aim to comply with local legislation, socio-economic policies are inward looking with little acceptance of impacts on the destination, and customer engagement is limited. Generally larger hotel groups have more comprehensive policies but also greater gaps in implementation, while the smaller hotel groups focus only on environmental management and deliver what they promised. As the first survey of its kind in tourism, both the methodology and the findings have implications for further research. © 2012 Elsevier Ltd
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info:doi/10.1016%2Fj.tourman.2...
Last time updated on 01/04/2019