Corporate social responsibility in cruising: using materiality analysis to create shared value

Creating Shared Value hinges on the interdependence between a company's success and social welfare, and also the identification and expansion of connections between that company and society. Because critics say the concept is counterproductive, in that it focuses too narrowly on the company...

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Autores:
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad del Rosario
Repositorio:
Repositorio EdocUR - U. Rosario
Idioma:
eng
OAI Identifier:
oai:repository.urosario.edu.co:10336/27430
Acceso en línea:
https://doi.org/10.1016/j.tourman.2015.10.007
https://repository.urosario.edu.co/handle/10336/27430
Palabra clave:
Corporate reporting
Global reporting initiative
Corporate governance
Stakeholder management
Stakeholder engagement
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License
Restringido (Acceso a grupos específicos)
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oai_identifier_str oai:repository.urosario.edu.co:10336/27430
network_acronym_str EDOCUR2
network_name_str Repositorio EdocUR - U. Rosario
repository_id_str
spelling fb8fb604-db18-463b-9791-2abcf753f67c-1609633-1607af46a-da95-4554-b8a2-3db33cecc535-12020-08-19T14:42:10Z2020-08-19T14:42:10Z2016-04Creating Shared Value hinges on the interdependence between a company's success and social welfare, and also the identification and expansion of connections between that company and society. Because critics say the concept is counterproductive, in that it focuses too narrowly on the company's economic value creation, we take a materiality analysis approach of corporate social responsibility (CSR). This approach provides evidence of what is important to stakeholders and promotes meaningful corporate disclosure, central to the Global Reporting Initiative. This study reports on a materiality analysis of the cruise industry, comparing stakeholder concerns/demands with both the relevant literature and existing CSR reports to determine to what extent the current industry definition of its social responsibility matches the expectations of its stakeholders, and subsequently, to theorise reasons for the patterns found. Results evidence that cruise companies tend to both over-report immaterial issues and under-report material issues, without responding to stakeholders' requests.application/pdfhttps://doi.org/10.1016/j.tourman.2015.10.007ISSN: 0261-5177EISSN: 1879-3193https://repository.urosario.edu.co/handle/10336/27430engElsevier186175Tourism ManagementVol. 53Tourism Management, ISSN: 0261-5177;EISSN: 1879-3193, Vol.53 (2016); pp. 175-186 https://www.sciencedirect.com/science/article/abs/pii/S0261517715300273Restringido (Acceso a grupos específicos)http://purl.org/coar/access_right/c_16ecTourism Managementinstname:Universidad del Rosarioreponame:Repositorio Institucional EdocURCorporate reportingGlobal reporting initiativeCorporate governanceStakeholder managementStakeholder engagementCorporate social responsibility in cruising: using materiality analysis to create shared valueResponsabilidad social corporativa en cruising: uso del análisis de materialidad para crear valor compartidoarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Font, XavierGuix, Mireia Bonilla-Priego, Ma. Jesús10336/27430oai:repository.urosario.edu.co:10336/274302021-06-03 00:50:12.723https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv Corporate social responsibility in cruising: using materiality analysis to create shared value
dc.title.TranslatedTitle.spa.fl_str_mv Responsabilidad social corporativa en cruising: uso del análisis de materialidad para crear valor compartido
title Corporate social responsibility in cruising: using materiality analysis to create shared value
spellingShingle Corporate social responsibility in cruising: using materiality analysis to create shared value
Corporate reporting
Global reporting initiative
Corporate governance
Stakeholder management
Stakeholder engagement
title_short Corporate social responsibility in cruising: using materiality analysis to create shared value
title_full Corporate social responsibility in cruising: using materiality analysis to create shared value
title_fullStr Corporate social responsibility in cruising: using materiality analysis to create shared value
title_full_unstemmed Corporate social responsibility in cruising: using materiality analysis to create shared value
title_sort Corporate social responsibility in cruising: using materiality analysis to create shared value
dc.subject.keyword.spa.fl_str_mv Corporate reporting
Global reporting initiative
Corporate governance
Stakeholder management
Stakeholder engagement
topic Corporate reporting
Global reporting initiative
Corporate governance
Stakeholder management
Stakeholder engagement
description Creating Shared Value hinges on the interdependence between a company's success and social welfare, and also the identification and expansion of connections between that company and society. Because critics say the concept is counterproductive, in that it focuses too narrowly on the company's economic value creation, we take a materiality analysis approach of corporate social responsibility (CSR). This approach provides evidence of what is important to stakeholders and promotes meaningful corporate disclosure, central to the Global Reporting Initiative. This study reports on a materiality analysis of the cruise industry, comparing stakeholder concerns/demands with both the relevant literature and existing CSR reports to determine to what extent the current industry definition of its social responsibility matches the expectations of its stakeholders, and subsequently, to theorise reasons for the patterns found. Results evidence that cruise companies tend to both over-report immaterial issues and under-report material issues, without responding to stakeholders' requests.
publishDate 2016
dc.date.created.spa.fl_str_mv 2016-04
dc.date.accessioned.none.fl_str_mv 2020-08-19T14:42:10Z
dc.date.available.none.fl_str_mv 2020-08-19T14:42:10Z
dc.type.eng.fl_str_mv article
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.spa.spa.fl_str_mv Artículo
dc.identifier.doi.none.fl_str_mv https://doi.org/10.1016/j.tourman.2015.10.007
dc.identifier.issn.none.fl_str_mv ISSN: 0261-5177
EISSN: 1879-3193
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/27430
url https://doi.org/10.1016/j.tourman.2015.10.007
https://repository.urosario.edu.co/handle/10336/27430
identifier_str_mv ISSN: 0261-5177
EISSN: 1879-3193
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 186
dc.relation.citationStartPage.none.fl_str_mv 175
dc.relation.citationTitle.none.fl_str_mv Tourism Management
dc.relation.citationVolume.none.fl_str_mv Vol. 53
dc.relation.ispartof.spa.fl_str_mv Tourism Management, ISSN: 0261-5177;EISSN: 1879-3193, Vol.53 (2016); pp. 175-186
dc.relation.uri.spa.fl_str_mv https://www.sciencedirect.com/science/article/abs/pii/S0261517715300273
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_16ec
dc.rights.acceso.spa.fl_str_mv Restringido (Acceso a grupos específicos)
rights_invalid_str_mv Restringido (Acceso a grupos específicos)
http://purl.org/coar/access_right/c_16ec
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Elsevier
dc.source.spa.fl_str_mv Tourism Management
institution Universidad del Rosario
dc.source.instname.none.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.none.fl_str_mv reponame:Repositorio Institucional EdocUR
repository.name.fl_str_mv Repositorio institucional EdocUR
repository.mail.fl_str_mv edocur@urosario.edu.co
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