کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1012094 1482639 2014 12 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Corporate sustainability reporting index and baseline data for the cruise industry
ترجمه فارسی عنوان
شاخص گزارش پایداری شرکت و داده های پایه برای صنعت کروز
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری استراتژی و مدیریت استراتژیک
چکیده انگلیسی


• We present and test a cruising industry corporate social responsibility index.
• Cruising is a late adopter of reporting – in numbers and content.
• Companies disclose more management than performance data.
• Companies disclosing less information focus on soft, easy to mimic indicators.

Sustainability policies and corporate reports demonstrate the impacts cruise companies acknowledge as their responsibility, and the actions put in place to address them. This paper develops a corporate social responsibility index based on the Global Reporting Initiative, with industry specific additions including labor and human rights, health and safety, and environmental and economic aspects. Companies disclose more management than performance data, which is typical of early stages of development. Companies disclosing less information focus on soft indicators which are easy to mimic and demonstrate posturing. Items disclosed tend to be marginal to the core of the business, have a positive economic impact or pre-empt sector regulation. Reports echo the voice of the corporations and not the demands of stakeholders. Institutional isomorphism has not influenced a homogenization in reporting, with only the largest firms reporting at this stage.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Tourism Management - Volume 44, October 2014, Pages 149–160
نویسندگان
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