Ítem
Solo Metadatos

The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness

Mostrar el registro sencillo de la publicación
dc.creatorGuix, Mireia
dc.creatorBonilla-Priego, Maria Jesússpa
dc.creatorFont, Xavierspa
dc.date.accessioned2020-05-25T23:56:35Z
dc.date.available2020-05-25T23:56:35Z
dc.date.created2018spa
dc.description.abstractWhile extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed by the 50 largest hotel groups worldwide, by testing the AA1000 Stakeholder Engagement Standard. We use the three interrelated dimensions (inclusiveness, materiality and responsiveness) to assess the disclosure of how organisations (1) identify and engage with stakeholders, (2) determine the importance of sustainability issues, and (3) respond to stakeholder concerns. We find the low transparency and imprecision of decision-making criteria and processes suggest sustainability reporting is more of a legitimisation exercise than one of accountability. We find the stakeholder identification approach does not inform the organisation's transparency, whereas the dialogue mechanisms used to empower stakeholders, as their participatory role in decision-making and the reporting process, shape the disclosure of materiality and responsiveness. We demonstrate how that the ability to determine stakeholder engagement, materiality analysis and responsiveness of the sustainability reporting process can improve the role of sustainability reports as a mechanism for accountability, and we argue the importance of the alignment between the degree of disclosure on inclusiveness, materiality and responsiveness. © 2017, © 2017 Informa UK Limited, trading as Taylor and Francis Group.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.1080/09669582.2017.1410164
dc.identifier.issn9669582
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/22468
dc.language.isoengspa
dc.publisherRoutledgespa
dc.relation.citationEndPage1084
dc.relation.citationIssueNo. 7
dc.relation.citationStartPage1063
dc.relation.citationTitleJournal of Sustainable Tourism
dc.relation.citationVolumeVol. 26
dc.relation.ispartofJournal of Sustainable Tourism, ISSN:9669582, Vol.26, No.7 (2018); pp. 1063-1084spa
dc.relation.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85038108526&doi=10.1080%2f09669582.2017.1410164&partnerID=40&md5=09c61a1a67a74664f10f73e61e499836spa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subject.keywordAccountabilityspa
dc.subject.keywordDecision makingspa
dc.subject.keywordHospitality industryspa
dc.subject.keywordHotel industryspa
dc.subject.keywordStakeholderspa
dc.subject.keywordSustainabilityspa
dc.subject.keywordTheoretical studyspa
dc.subject.keywordTourismspa
dc.subject.keywordAccountabilityspa
dc.subject.keywordHospitality industryspa
dc.subject.keywordMateriality analysisspa
dc.subject.keywordStakeholder engagementspa
dc.subject.keywordStakeholder theoryspa
dc.subject.keywordSustainability reportingspa
dc.titleThe process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsivenessspa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
Archivos
Colecciones
Artículos