Determinants of CSER practices for reducing greenhouse gas emissions: From the perspectives of administrative managers in tour operators

Responsible corporate action has long been recognized as a vital step toward sustainability. Recently, this notion has also been introduced in tourism practices. Consequently, researchers have gradually become involved in exploring how tourism CSER is practiced, what might motivate it, and the relationship between financial performance and accredited actions. However, studies have primarily focused on the hospitality, airline, and cruise industries, and been geographically limited to Europe and North America. In order to fill this research gap, this study measures Taiwanese tour operators' CSER activeness in reducing GHG emission according to a comprehensive set of items ranging from firm operation to destination management. Particularly, an extended TPB model has been employed to examine significant predictors of CSER performance, from the perspective of administrative managers. The findings indicate that managers' attitudes regarding the benefits to the society and company interests are the most important predictors of business operations, supply chain, and destination management in CSER practices, respectively. The age of tourism business also plays an important role. This study contributes to the theoretical enhancement of CSER and TPB. Also, several practical suggestions are proposed in this study that will enhance the CSER profiles of tour operators.