Suggesting a tourism industry-specific environmental, social and corporate governance (ESG) reporting framework

IF 12.4 1区 管理学 Q1 ENVIRONMENTAL STUDIES Tourism Management Pub Date : 2025-02-10 DOI:10.1016/j.tourman.2025.105156
Jin Ye , Marios Sotiriadis , Irini Dimou , Shiwei Shen , Dimitrios Koufopoulos
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引用次数: 0

Abstract

This research aimed to suggest a general and simplified framework for reporting ESG performance in tourism. Our suggested reporting framework was empirically tested using a qualitative method, conducting semi-structured interviews with forty tourism managers from China and Greece. Findings recognized the framework's value and utility in assessing ESG performance in the tourism industry. They suggested that each segment can identify and determine the main focus according to their specific contexts. Additionally, the study found that cultural context shapes managers' perceptions of ESG reporting.
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建议建立旅游业环境、社会和公司治理(ESG)报告框架
本研究旨在为旅游业的ESG绩效报告提供一个通用和简化的框架。我们建议的报告框架使用定性方法进行了实证检验,对来自中国和希腊的40位旅游经理进行了半结构化访谈。研究结果确认了该框架在评估旅游业ESG绩效方面的价值和效用。他们建议,每个部分可以根据自己的具体情况识别和确定主要焦点。此外,研究还发现,文化背景会影响管理者对ESG报告的看法。
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来源期刊
Tourism Management
Tourism Management Multiple-
CiteScore
24.10
自引率
7.90%
发文量
190
审稿时长
45 days
期刊介绍: Tourism Management, the preeminent scholarly journal, concentrates on the comprehensive management aspects, encompassing planning and policy, within the realm of travel and tourism. Adopting an interdisciplinary perspective, the journal delves into international, national, and regional tourism, addressing various management challenges. Its content mirrors this integrative approach, featuring primary research articles, progress in tourism research, case studies, research notes, discussions on current issues, and book reviews. Emphasizing scholarly rigor, all published papers are expected to contribute to theoretical and/or methodological advancements while offering specific insights relevant to tourism management and policy.
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