ABSTRACT

This paper explores the social values that are created through corporate social responsibility (CSR) disclosure in the gaming tourism industry, and how the industry players use CSR disclosure as a communication channel with their stakeholders. This research applies the content analysis method and collects data from annual reports, sustainability/social reports and corporate websites of all gaming operators in Macao from 2011 to 2017. The results are tied to the Macao government’s report on the gaming tourism industry and the CSR reporting guidelines promulgated by the industry’s regulatory bodies. Further analysis is conducted based on public statistical data to quantify the social value co-created by the industry players with their stakeholders. The findings show that sustainability of enterprises in the gaming tourism industry is created through the participation of various stakeholder groups, such as consumers/customers, government, community, suppliers and employees. This is one of the first studies on value co-creation via CSR disclosure based on companies in the gaming tourism industry, especially in a region under the “one country, two systems” regime. Furthermore, this study pioneers in exploring how companies use CSR reporting to enhance their image and restore social values from their gaming operations which represent a typical controversial sector integrated with tourism.

摘要

本文探讨了博彩旅游业通过企业社会责任 (CSR) 披露所创造的社会价值，以及行业参与者如何将 CSR 披露用作与其利益相关者的沟通渠道。本研究采用内容分析法，从澳门所有博彩业者2011年至2017年的年度报告、可持续发展/社会报告和企业网站中收集数据。结果与澳门政府的博彩旅游业报告和企业社会责任报告挂钩行业监管机构颁布的指导方针。根据公共统计数据进行进一步分析，以量化行业参与者与其利益相关者共同创造的社会价值。研究结果表明，博彩旅游业企业的可持续性是通过各种利益相关者群体的参与创造的，例如消费者/客户、政府、社区、供应商和员工。这是第一批以博彩旅游业企业为对象，通过企业社会责任披露进行价值共创的研究之一，尤其是在“一国两制”制度下的地区。此外，这项研究率先探索了公司如何使用企业社会责任报告来提升其形象并从其博彩业务中恢复社会价值，这是一个典型的与旅游业相结合的有争议的行业。这是第一批以博彩旅游业企业为对象，通过企业社会责任披露进行价值共创的研究之一，尤其是在“一国两制”制度下的地区。此外，这项研究率先探索了公司如何使用企业社会责任报告来提升其形象并从其博彩业务中恢复社会价值，这是一个典型的与旅游业相结合的有争议的行业。这是第一批以博彩旅游业企业为对象，通过企业社会责任披露进行价值共创的研究之一，尤其是在“一国两制”制度下的地区。此外，这项研究率先探索了公司如何使用企业社会责任报告来提升其形象并从其博彩业务中恢复社会价值，这是一个典型的与旅游业相结合的有争议的行业。