当前位置: X-MOL 学术Tourism Economics › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Does firms’ CSR engagement support tourism sector development? Moderation effect of CSR committee and CEO duality
Tourism Economics ( IF 4.582 ) Pub Date : 2021-07-06 , DOI: 10.1177/13548166211024502
Ali Uyar 1 , Cemil Kuzey 2 , Merve Kilic 3 , Abdullah S. Karaman 4
Affiliation  

The study tests whether the hospitality and tourism (H&T) sector’s corporate social responsibility (CSR) engagement supports tourism sector development and investigates whether CSR committee and CEO duality moderate this relationship. The data was retrieved from the Thomson Reuters Eikon and the World Bank databases covering the years between 2002 and 2019, and Fixed-Effects panel data regression analysis was executed. The results show that the environmental and social performance of H&T firms improves tourist arrivals and tourism receipts. Moreover, the first moderation analysis showed that CSR committees’ existence makes a significant difference in connecting only environmental practices to the tourism sector development. The second moderation analysis indicated that CEO duality moderates the association between CSR performance and the tourism sector development depending on the CSR dimension. While moderation does not exist for environmental indicators, it exists for social and governance indicators. The findings suggest several theoretical and practical implications for H&T firms and associated governmental and nongovernmental organizations.



中文翻译:

企业的企业社会责任参与是否支持旅游业发展?CSR委员会与CEO二元性的调节作用

该研究测试了酒店和旅游 (H&T) 部门的企业社会责任 (CSR) 参与是否支持旅游业发展,并调查了 CSR 委员会和 CEO 双重身份是否会缓和这种关系。数据取自汤森路透 Eikon 和世界银行数据库,涵盖 2002 年至 2019 年之间的年份,并执行固定效应面板数据回归分析。结果表明,H&T 公司的环境和社会绩效提高了游客人数和旅游收入。此外,第一次适度分析表明,企业社会责任委员会的存在在仅将环境实践与旅游业发展联系起来方面产生了显着差异。第二个调节分析表明,CEO 二元性根据 CSR 维度调节了 CSR 绩效与旅游业发展之间的关联。虽然环境指标不存在适度,但社会和治理指标存在。研究结果对 H&T 公司以及相关的政府和非政府组织提出了一些理论和实践意义。

更新日期:2021-07-06
down
wechat
bug