可持续发展目标披露:来自邮轮公司可持续发展报告的证据

IF 5.5 Q1 BUSINESS
Assunta Di Vaio, L. Varriale, M. Lekakou, Matteo Pozzoli
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引用次数: 13

摘要

本研究探讨近年来表现出持续和高增长率的邮轮公司如何解决可持续发展目标17 (SDG17)“目标伙伴关系”,以实现联合国2030年议程。本研究旨在通过利益相关者理论的视角来填补文献中存在的空白,这也是首届旅游研究会议上实践者所强调的。设计/方法/方法本研究侧重于分析邮轮公司为实现联合国2030年议程而努力的伙伴关系和协作治理。本研究以可持续性披露框架和利益相关者理论为基础,以资源依赖性和描述性和工具性方法为基础,通过多方利益相关者伙伴关系,描述、分析和绘制邮轮公司采用的可持续性倡议和实践。对公司出版的可持续发展报告编制了系统的内容分析手册。根据描述性和工具性方法以及利益相关者理论的依赖资源构建,本研究强调了与可持续发展目标合作伙伴关系的类型和性质,以及它们在实现可持续发展目标中的战略作用,尽管邮轮公司在其可持续发展报告中并未强调单个合作伙伴关系与每个可持续发展目标之间关系的有效性措施。在管理层面提出建议,以支持邮轮公司的倡议和实践,以实现联合国2030议程。本研究建议邮轮业与地方、国家和国际各级机构合作,促进基础设施和经济层面的机构干预。原创性/价值本研究从合作伙伴的角度出发,采用利益相关者理论的视角,对邮轮行业可持续性信息披露这一研究不足的话题提供了进一步的见解。据作者所知,这是第一项在利益相关者理论的视角下对可持续发展目标实践进行分析的研究,该研究基于资源依赖性和描述性和工具性方法,以识别、绘制和分析多利益相关者伙伴关系,作为实现联合国2030年议程的关键。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
SDGs disclosure: evidence from cruise corporations’ sustainability reporting
Purpose This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research Conference on Tourism, through the lens of stakeholder theory. Design/methodology/approach This study focuses on the analysis of partnerships and collaborative governance of cruise corporations’ endeavours to meet the UN 2030 Agenda. This study is supported by the sustainability disclosure framework and stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to describe, analyse and map, through multi-stakeholder partnerships, the sustainability initiatives and practices adopted by cruise corporations. A systematic manual content analysis has been developed on sustainability reporting published by corporations. Findings According to the descriptive and instrumental approaches and the dependence resources construct of the stakeholder theory, this study highlights the typology and nature of partnerships with SDGs, and their strategic role in achieving them, although cruise corporations do not highlight in their sustainability reporting the measures of effectiveness regarding the relationship between single partnerships and targets reached for each SDG. Practical implications Recommendations at the managerial level are put forward to support cruise corporations’ initiatives and practices to meet UN 2030 Agenda. This study suggests to governors of corporations the cooperation between the cruise industry and institutions at the local, national and international levels for promoting institutional interventions at the infrastructure and economic level. Originality/value This study provides further insights into the under-researched topic of sustainability disclosure within the cruise industry, adopting the lens of stakeholder theory from the partnerships’ perspective. To the best of the authors’ knowledge, this is the first study to adopt the analysis of the SDG practices under the lens of the stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to identify, map and analyse the multi-stakeholder partnerships as an enabling key to meet UN 2030 Agenda in the cruise industry.
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来源期刊
CiteScore
11.20
自引率
33.90%
发文量
68
期刊介绍: Providing a consistent source of in-depth information, analysis and advice considering corporate governance on an international scale, Corporate Governance: The International Journal of Business in Society focuses on knowledge development, practice and performance standards for scholars and Boards of Directors/ Governors of companies throughout the world. The journal publishes a diverse range of substantive theoretical and methodological debates as well as practical developments in the field of corporate governance worldwide. The journal particularly encourages attention to the impact of changes of business/corporate governance forms and practices on people, and the sustainability of different governance models. Articles that highlight models and structures that advance the interests, dignity and well being of all stakeholders, in a sustainable manner, are particularly welcome. The journal covers a broad spectrum of governance-related themes including: -Effective boardroom performance -Control and regulation -Executive leadership -The role and contribution of external (non-executive) directors -The growing importance of governance in the wake of ever-greater corporate scandals -Redefinitions and reassessments of corporate governance models -The role of business in society -The changing nature of the relationship and responsibilities of the firm towards various stakeholders -The incentives required to encourage more socially- and environmentally-responsible corporate action -The role and impact of local and international regulatory agencies and regimes on corporate behaviour.
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