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Corporate Social Responsibility: The disclosure-performance gap

Font, X, Walmsley, A, Cogotti, S, McCombes, L and Hausler, N (2012) Corporate Social Responsibility: The disclosure-performance gap Tourism Management, 33 (6). pp. 1544-1553.

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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.

Item Type: Article
Subjects : Sustainability
Divisions : Surrey research (other units)
Authors :
Walmsley, A
Cogotti, S
McCombes, L
Hausler, N
Date : December 2012
DOI : 10.1016/j.tourman.2012.02.012
Copyright Disclaimer : 2012 Elsevier Ltd. All rights reserved
Uncontrolled Keywords : Greenwashing, Reporting, Sustainability, Governance
Depositing User : Symplectic Elements
Date Deposited : 16 May 2017 15:37
Last Modified : 24 Jan 2020 15:05

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