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Antecedents of CSR communication by hotels: The case of the Colombian Caribbean Region

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Abstract:

Abstract By measuring the level of CSR communication carried out by hotels located in the Colombian Caribbean region and identifying the main determinant factors influencing this level (including pressure from the different stakeholders), this paper contributes to deepening our understanding of the antecedents of CSR communication in small and medium‐sized enterprises (SMEs) operating in emerging economies and, particularly, in the hotel industry, for which no previous studies on this topic could be uncovered. The results reveal that the level of CSR disclosure is low in the region and that the size of the hotel, the pressure from government agencies, and the age and educational background of the hotel’s top manager have a significant influence on the level of CSR communication. Results indicate a reactive approach to CSR communication confirming the prominent role played by government agencies, thus contributing to gain a richer understanding of institutional influences on CSR in Latin American countries. In terms of practical implications, findings suggest that governments should play a more active role in stimulating CSR communication in emerging countries, particularly in the case of SMEs.

Tópico:

Corporate Social Responsibility Reporting

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Citations: 5
5

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Información de la Fuente:

SCImago Journal & Country Rank
FuenteBusiness Ethics the Environment & Responsibility
Cuartil año de publicaciónNo disponible
Volumen30
Issue3
Páginas323 - 337
pISSNNo disponible
ISSN2694-6416

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