{"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}
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.
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.