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Determinants of climate change disclosure practices of global hotel companies: Application of institutional and stakeholder theories
Tourism Management ( IF 12.7 ) Pub Date : 2021-08-02 , DOI: 10.1016/j.tourman.2021.104404
Danuta de Grosbois 1 , David A. Fennell 1
Affiliation  

The purpose of this paper was to develop a theoretical model of climate change disclosure in the hotel industry that builds on stakeholder and institutional theories from the broader sustainability and carbon disclosure literature. A second aim was to develop a climate change disclosure index for the hotel industry and use it to empirically investigate climate change-related disclosure of 183 largest hotel companies in the world. Findings suggest that while several indicators were relatively well disclosed (e.g., within the strategy and policy dimensions), many others were rarely disclosed. The hotel company's listed status, presence of proprietary brands, CDP adoption and GRI adoption were found to be positively related to disclosure likelihood and extent of disclosure, confirming the role of stakeholder and institutional pressures in motivating hotel companies to disclose their climate change-related information, as proposed in the theoretical model. The study contributes to a greater understanding of observed variations in carbon reporting and formulates recommendations for carbon disclosure practices and policy development for the future.



中文翻译:

全球酒店公司气候变化披露实践的决定因素:制度和利益相关者理论的应用

本文的目的是建立酒店业气候变化披露的理论模型,该模型建立在更广泛的可持续性和碳披露文献中的利益相关者和制度理论基础之上。第二个目标是为酒店业制定气候变化披露指数,并用它对全球 183 家最大的酒店公司的气候变化相关披露进行实证调查。调查结果表明,虽然一些指标的披露相对较好(例如,在战略和政策维度内),但许多其他指标却很少披露。发现酒店公司的上市状态、自有品牌的存在、CDP 采用和 GRI 采用与披露可能性和披露程度呈正相关,确认利益相关者和机构压力在激励酒店公司披露其气候变化相关信息方面的作用,如理论模型中所提议的。该研究有助于更好地了解碳报告中观察到的变化,并为未来的碳披露实践和政策制定提出建议。

更新日期:2021-08-03
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