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...
- 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
- Rights
- License
- Restringido (Acceso a grupos específicos)
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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 |
_version_ |
1814167672566317056 |