University of Surrey

Test tubes in the lab Research in the ATI Dance Research

The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness

Guix, Mireia, Bonilla-Priego, Maria Jesús and Font, Xavier (2017) The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness Journal of Sustainable Tourism, 26 (7). pp. 1063-1084.

[img] Text
The process of sustainability reporting.doc - Accepted version Manuscript

Download (623kB)

Abstract

While extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed by the 50 largest hotel groups worldwide, by testing the AA1000 Stakeholder Engagement Standard. We use the three interrelated dimensions (inclusiveness, materiality and responsiveness) to assess the disclosure of how organisations (1) identify and engage with stakeholders, (2) determine the importance of sustainability issues, and (3) respond to stakeholder concerns. We find the low transparency and imprecision of decision-making criteria and processes suggest sustainability reporting is more of a legitimisation exercise than one of accountability. We find the stakeholder identification approach does not inform the organisation's transparency, whereas the dialogue mechanisms used to empower stakeholders, as their participatory role in decision-making and the reporting process, shape the disclosure of materiality and responsiveness. We demonstrate how that the ability to determine stakeholder engagement, materiality analysis and responsiveness of the sustainability reporting process can improve the role of sustainability reports as a mechanism for accountability, and we argue the importance of the alignment between the degree of disclosure on inclusiveness, materiality and responsiveness

Item Type: Article
Divisions : Faculty of Arts and Social Sciences > School of Hospitality and Tourism Management
Authors :
NameEmailORCID
Guix, Mireiam.guix-navarrete@surrey.ac.uk
Bonilla-Priego, Maria Jesús
Font, Xavierx.font@surrey.ac.uk
Date : 14 December 2017
DOI : 10.1080/09669582.2017.1410164
Copyright Disclaimer : This is an Accepted Manuscript of an article published by Taylor & Francis in Journal of Sustainable Tourism on 14/12/2017, available online: https://www.tandfonline.com/doi/abs/10.1080/09669582.2017.1410164
Uncontrolled Keywords : Stakeholder theory; Stakeholder engagement; Materiality analysis; Accountability; Sustainability reporting; Hospitality industry
Depositing User : Clive Harris
Date Deposited : 13 Sep 2018 13:10
Last Modified : 15 Jun 2019 02:08
URI: http://epubs.surrey.ac.uk/id/eprint/849282

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year


Information about this web site

© The University of Surrey, Guildford, Surrey, GU2 7XH, United Kingdom.
+44 (0)1483 300800