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دسته بندی:
مدیریت توریسم - Tourism Management
سال انتشار:
2017
عنوان انگلیسی مقاله:
Exploring corporate social responsibility and financial performance through stakeholder theory in the tourism industries
ترجمه فارسی عنوان مقاله:
بررسی مسئولیت اجتماعی و عملکرد مالی شرکت ها از طریق نظریه ذینفعان در صنایع گردشگری
منبع:
Sciencedirect - Elsevier - Tourism Management , 62 (2017) 173-188: doi:10:1016/j:tourman:2017:03:018
نویسنده:
Babis Theodoulidis a, *, David Diaz b, Federica Crotto c, Elisa Rancati c
چکیده انگلیسی:
The literature examining the relationship between corporate social responsibility (CSR) and corporate
financial performance (CFP) in the tourism industries is extensive but it has not verified the relationship
unambiguously. This has been attributed to the methodological artefacts used, but also to the lack of a
solid theoretical foundation. Based on stakeholder theory, this paper proposes the use of two models that
explicitly investigate the relationship between stakeholder management, expressed as CSR activities,
firm strategy and CFP. The strategic stakeholder model and the intrinsic stakeholder commitment model
are evaluated in terms of their descriptive accuracy in four different tourism-related industries (airlines,
casinos, hotels and restaurants) using panel regressions for the years 2005e2014. The results provide
useful theoretical insights into the way in which CSR interacts with firm strategy and CFP, as well as
managerial insights into how tourism practitioners can identify which CSR activities may impact CFP.
Keywords: Corporate social responsibility | Financial performance | Stakeholder theory | Tourism industry | Airlines | Casinos | Hotels | Restaurants
قیمت: رایگان
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