By measuring the level of CSR communication carried out by hotels located in the Colombian Caribbean region and identifying the main determinant factors influencing this level (including pressure from the different stakeholders), this paper contributes to deepening our understanding of the antecedents of CSR communication in small and medium-sized enterprises (SMEs) operating in emerging economies and, particularly, in the hotel industry, for which no previous studies on this topic could be uncovered. The results reveal that the level of CSR disclosure is low in the region and that the size of the hotel, the pressure from government agencies, and the age and educational background of the hotel’s top manager have a significant influence on the level of CSR communication. Results indicate a reactive approach to CSR communication confirming the prominent role played by government agencies, thus contributing to gain a richer understanding of institutional influences on CSR in Latin American countries. In terms of practical implications, findings suggest that governments should play a more active role in stimulating CSR communication in emerging countries, particularly in the case of SMEs.

中文翻译：

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酒店企业社会责任沟通的前因：以哥伦比亚加勒比地区为例

本文通过衡量位于哥伦比亚加勒比地区的酒店进行的 CSR 沟通水平并确定影响该水平的主要决定因素（包括来自不同利益相关者的压力），有助于加深我们对小型企业 CSR 沟通前因的理解。在新兴经济体，特别是在酒店业运营的中型企业 (SME)，之前没有关于此主题的研究。结果表明，该地区企业社会责任披露水平较低，酒店规模、政府机构压力、酒店最高管理者的年龄和教育背景对企业社会责任沟通水平有显着影响。结果表明，企业社会责任沟通的反应性方法证实了政府机构发挥的突出作用，从而有助于更深入地了解拉美国家对企业社会责任的制度影响。就实际意义而言，研究结果表明，政府应在促进新兴国家的企业社会责任沟通方面发挥更积极的作用，尤其是在中小企业的情况下。