2014 年、2018 年和 2021 年全球最大酒店集团可持续发展报告背后不断变化的制度逻辑

IF 10.9 1区 管理学 Q1 ENVIRONMENTAL STUDIES
{"title":"2014 年、2018 年和 2021 年全球最大酒店集团可持续发展报告背后不断变化的制度逻辑","authors":"","doi":"10.1016/j.tourman.2024.105031","DOIUrl":null,"url":null,"abstract":"<div><p>We develop a content analysis framework that uses a pattern matching technique and a priori coding of stakeholder inclusiveness and engagement, and materiality of sustainability reports. Our analysis identifies the institutional logics behind the sustainability reports of the largest 50 international hotel groups in 2014, 2018, and 2021. We find that the quantity (under 60%) of sustainability reports barely increases over the eight years, but the quality improves. While multiple logics coexist, reporting evolves from a predominant market logic towards a more stakeholder logic, which results in greater transparency and more compliance with increasingly regulated reporting requirements. A longitudinal analysis shows that materiality orientation changes first, followed by stakeholder orientation, and, finally, transparency. We exemplify the values of institutional logics to analyze the multiple and conflicting rationales for the largely subjective and ambiguous practices that shape the quality of sustainability reports.</p></div>","PeriodicalId":48469,"journal":{"name":"Tourism Management","volume":null,"pages":null},"PeriodicalIF":10.9000,"publicationDate":"2024-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S026151772400150X/pdfft?md5=d6b8a10341c3c0e96fbeb8ee240c5c35&pid=1-s2.0-S026151772400150X-main.pdf","citationCount":"0","resultStr":"{\"title\":\"The changing institutional logics behind sustainability reports from the largest hotel groups in the world in 2014, 2018 and 2021\",\"authors\":\"\",\"doi\":\"10.1016/j.tourman.2024.105031\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>We develop a content analysis framework that uses a pattern matching technique and a priori coding of stakeholder inclusiveness and engagement, and materiality of sustainability reports. Our analysis identifies the institutional logics behind the sustainability reports of the largest 50 international hotel groups in 2014, 2018, and 2021. We find that the quantity (under 60%) of sustainability reports barely increases over the eight years, but the quality improves. While multiple logics coexist, reporting evolves from a predominant market logic towards a more stakeholder logic, which results in greater transparency and more compliance with increasingly regulated reporting requirements. A longitudinal analysis shows that materiality orientation changes first, followed by stakeholder orientation, and, finally, transparency. We exemplify the values of institutional logics to analyze the multiple and conflicting rationales for the largely subjective and ambiguous practices that shape the quality of sustainability reports.</p></div>\",\"PeriodicalId\":48469,\"journal\":{\"name\":\"Tourism Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":10.9000,\"publicationDate\":\"2024-08-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S026151772400150X/pdfft?md5=d6b8a10341c3c0e96fbeb8ee240c5c35&pid=1-s2.0-S026151772400150X-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tourism Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S026151772400150X\",\"RegionNum\":1,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ENVIRONMENTAL STUDIES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tourism Management","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S026151772400150X","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ENVIRONMENTAL STUDIES","Score":null,"Total":0}
引用次数: 0

摘要

我们建立了一个内容分析框架,使用模式匹配技术和利益相关者包容性、参与度和可持续发展报告重要性的先验编码。我们的分析确定了最大的 50 家国际酒店集团 2014 年、2018 年和 2021 年可持续发展报告背后的制度逻辑。我们发现,在这八年中,可持续发展报告的数量(低于 60%)几乎没有增加,但质量却有所提高。在多种逻辑并存的情况下,报告从主要的市场逻辑演变为更多的利益相关者逻辑,从而提高了透明度,更加符合日益规范的报告要求。纵向分析表明,重要性导向首先发生变化,其次是利益相关者导向,最后是透明度。我们以制度逻辑的价值为例,分析了影响可持续发展报告质量的主观和模糊做法的多重和相互冲突的理由。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The changing institutional logics behind sustainability reports from the largest hotel groups in the world in 2014, 2018 and 2021

We develop a content analysis framework that uses a pattern matching technique and a priori coding of stakeholder inclusiveness and engagement, and materiality of sustainability reports. Our analysis identifies the institutional logics behind the sustainability reports of the largest 50 international hotel groups in 2014, 2018, and 2021. We find that the quantity (under 60%) of sustainability reports barely increases over the eight years, but the quality improves. While multiple logics coexist, reporting evolves from a predominant market logic towards a more stakeholder logic, which results in greater transparency and more compliance with increasingly regulated reporting requirements. A longitudinal analysis shows that materiality orientation changes first, followed by stakeholder orientation, and, finally, transparency. We exemplify the values of institutional logics to analyze the multiple and conflicting rationales for the largely subjective and ambiguous practices that shape the quality of sustainability reports.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
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.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信