메뉴 건너뛰기




Volumn 33, Issue 6, 2012, Pages 1544-1553

Corporate social responsibility: The disclosure-performance gap

Author keywords

Governance; Greenwashing; Reporting; Sustainability

Indexed keywords

BENCHMARKING; ENVIRONMENTAL MANAGEMENT; ETHICS; GOVERNANCE APPROACH; LABOR POLICY; LEISURE INDUSTRY; MARKET CONDITIONS; STAKEHOLDER; SUSTAINABILITY;

EID: 84863209810     PISSN: None     EISSN: 02615177     Source Type: Journal    
DOI: 10.1016/j.tourman.2012.02.012     Document Type: Article
Times cited : (249)

References (56)
  • 1
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
    • Al-Tuwaijiri S., Christensen T., Hughes K.E. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 2004, 29(5-6):447-471.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijiri, S.1    Christensen, T.2    Hughes, K.E.3
  • 6
    • 67650267465 scopus 로고    scopus 로고
    • Hotel companies' contribution to improving the quality of life of local communities and the well-being of their employees
    • Bohdanowicz P., Zientara P. Hotel companies' contribution to improving the quality of life of local communities and the well-being of their employees. Tourism and Hospitality Research 2009, 9(2):147-158.
    • (2009) Tourism and Hospitality Research , vol.9 , Issue.2 , pp. 147-158
    • Bohdanowicz, P.1    Zientara, P.2
  • 7
    • 79961232415 scopus 로고    scopus 로고
    • International hotel chains and environmental protection: an analysis of Hilton's we care! programme (Europe, 2006-2008)
    • Bohdanowicz P., Zientara P., Novotna E. International hotel chains and environmental protection: an analysis of Hilton's we care! programme (Europe, 2006-2008). Journal of Sustainable Tourism 2011, 19(7):797-816.
    • (2011) Journal of Sustainable Tourism , vol.19 , Issue.7 , pp. 797-816
    • Bohdanowicz, P.1    Zientara, P.2    Novotna, E.3
  • 8
    • 33847079206 scopus 로고    scopus 로고
    • Corporate greening through ISO14001: a rational myth?
    • Boiral O. Corporate greening through ISO14001: a rational myth?. Organization Science 2007, 18(1):127-146.
    • (2007) Organization Science , vol.18 , Issue.1 , pp. 127-146
    • Boiral, O.1
  • 9
    • 54949132106 scopus 로고    scopus 로고
    • Analysis of environmental statements issued by Spanish EMAS-certified hotels
    • Bonilla-Priego M.J., Avilés-Palacios C. Analysis of environmental statements issued by Spanish EMAS-certified hotels. Cornell Quarterly 2008, 49(4):381-394.
    • (2008) Cornell Quarterly , vol.49 , Issue.4 , pp. 381-394
    • Bonilla-Priego, M.J.1    Avilés-Palacios, C.2
  • 11
    • 0000758307 scopus 로고
    • A three-dimensional conceptual model of corporate social performance
    • Carroll A. A three-dimensional conceptual model of corporate social performance. Academy of Management Review 1979, 4:497-505.
    • (1979) Academy of Management Review , vol.4 , pp. 497-505
    • Carroll, A.1
  • 12
    • 0000908020 scopus 로고    scopus 로고
    • Corporate social responsibility: evolution of a definitional construct
    • Carroll A. Corporate social responsibility: evolution of a definitional construct. Business & Society 1999, 38(3):268-295.
    • (1999) Business & Society , vol.38 , Issue.3 , pp. 268-295
    • Carroll, A.1
  • 15
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson P., Li Y., Richardson G., Vasvari F. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society 2008, 33:303-327.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 17
    • 84858746249 scopus 로고    scopus 로고
    • Corporate social responsibility reporting by the global hotel industry: commitment, initiatives and performance
    • deGrosbois D. Corporate social responsibility reporting by the global hotel industry: commitment, initiatives and performance. International Journal of Hospitality Management 2012, 31(3):896-905.
    • (2012) International Journal of Hospitality Management , vol.31 , Issue.3 , pp. 896-905
    • deGrosbois, D.1
  • 18
    • 79960861010 scopus 로고    scopus 로고
    • Corporate social responsibility for sustainable tourism
    • Dwyer L., Sheldon P. Corporate social responsibility for sustainable tourism. Tourism Review International 2007, 11(2):91-95.
    • (2007) Tourism Review International , vol.11 , Issue.2 , pp. 91-95
    • Dwyer, L.1    Sheldon, P.2
  • 19
    • 78049459864 scopus 로고    scopus 로고
    • Extending the application of stakeholder influence strategies to environmental disclosures. An exploratory study from a developing country
    • Elijido-Ten E., Kloot L., Clarkson P. Extending the application of stakeholder influence strategies to environmental disclosures. An exploratory study from a developing country. Accounting, Auditing & Accountability Journal 2010, 23(8):1032-1059.
    • (2010) Accounting, Auditing & Accountability Journal , vol.23 , Issue.8 , pp. 1032-1059
    • Elijido-Ten, E.1    Kloot, L.2    Clarkson, P.3
  • 21
    • 10244264762 scopus 로고    scopus 로고
    • Rethinking labels: from green to sustainable
    • Font X., Harris C. Rethinking labels: from green to sustainable. Annals of Tourism Research 2004, 31(4):986-1007.
    • (2004) Annals of Tourism Research , vol.31 , Issue.4 , pp. 986-1007
    • Font, X.1    Harris, C.2
  • 23
    • 79957797263 scopus 로고    scopus 로고
    • The meaning of corporate social responsibility: the vision of four nations
    • Freeman I., Hasnaoui A. The meaning of corporate social responsibility: the vision of four nations. Journal of Business Ethics 2011, 100(3):419-443.
    • (2011) Journal of Business Ethics , vol.100 , Issue.3 , pp. 419-443
    • Freeman, I.1    Hasnaoui, A.2
  • 26
    • 84863189950 scopus 로고    scopus 로고
    • GSTC. (undated). Global sustainable tourism criteria. Washington, DC: Global Sustainable Tourism Council.
    • GSTC. (undated). Global sustainable tourism criteria. Washington, DC: Global Sustainable Tourism Council.
  • 28
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature
    • Healy P.M., Palepu K.G. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics 2001, 31(1/3):405-440.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 29
    • 33751199373 scopus 로고    scopus 로고
    • Corporate social responsibility and tourism: hotel companies in Phuket, Thailand, after the Indian Ocean tsunami
    • Henderson J. Corporate social responsibility and tourism: hotel companies in Phuket, Thailand, after the Indian Ocean tsunami. International Journal of Hospitality Management 2007, 26(1):228-239.
    • (2007) International Journal of Hospitality Management , vol.26 , Issue.1 , pp. 228-239
    • Henderson, J.1
  • 30
    • 57449095726 scopus 로고    scopus 로고
    • The three pillars of corporate social reporting as new governance regulation: disclosure, dialogue, and development
    • Hess D. The three pillars of corporate social reporting as new governance regulation: disclosure, dialogue, and development. Business Ethics Quarterly 2008, 18(4):447-482.
    • (2008) Business Ethics Quarterly , vol.18 , Issue.4 , pp. 447-482
    • Hess, D.1
  • 31
    • 77955510890 scopus 로고    scopus 로고
    • Strategic leadership for the 21st century
    • Hitt M., Haynes K.T., Serpa R. Strategic leadership for the 21st century. Business Horizons 2010, 53:437-444.
    • (2010) Business Horizons , vol.53 , pp. 437-444
    • Hitt, M.1    Haynes, K.T.2    Serpa, R.3
  • 33
    • 80051469064 scopus 로고    scopus 로고
    • Evaluating environmental disclosures: the relationship between quality and extent measures
    • Hooks J., van Staden C. Evaluating environmental disclosures: the relationship between quality and extent measures. The British Accounting Review 2011, 43:200-213.
    • (2011) The British Accounting Review , vol.43 , pp. 200-213
    • Hooks, J.1    van Staden, C.2
  • 34
    • 81055145558 scopus 로고    scopus 로고
    • Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries
    • Inoue Y., Lee S. Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries. Tourism Management 2011, 32:790-804.
    • (2011) Tourism Management , vol.32 , pp. 790-804
    • Inoue, Y.1    Lee, S.2
  • 35
    • 71549144419 scopus 로고    scopus 로고
    • Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry
    • Kang K.H., Lee S., Huh C. Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry. International Journal of Hospitality Management 2010, 29(1):72-82.
    • (2010) International Journal of Hospitality Management , vol.29 , Issue.1 , pp. 72-82
    • Kang, K.H.1    Lee, S.2    Huh, C.3
  • 36
    • 84863187643 scopus 로고    scopus 로고
    • Ethical guidelines for compiling corporate social reports
    • Autumn
    • Kaptein M. Ethical guidelines for compiling corporate social reports. Journal of Corporate Citizenship 2007, (27):71-90. Autumn.
    • (2007) Journal of Corporate Citizenship , Issue.27 , pp. 71-90
    • Kaptein, M.1
  • 38
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Lang M., Lundholm R. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 1993, 31(2):246-271.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 39
    • 0346494324 scopus 로고    scopus 로고
    • Social accountability and corporate greenwashing
    • Laufer W. Social accountability and corporate greenwashing. Journal of Business Ethics 2003, 43:253-261.
    • (2003) Journal of Business Ethics , vol.43 , pp. 253-261
    • Laufer, W.1
  • 40
    • 77951656049 scopus 로고    scopus 로고
    • Financial impacts of socially responsible activities on airline companies
    • Lee S., Park S.Y. Financial impacts of socially responsible activities on airline companies. Journal of Hospitality & Tourism Research 2010, 34(2):185-203.
    • (2010) Journal of Hospitality & Tourism Research , vol.34 , Issue.2 , pp. 185-203
    • Lee, S.1    Park, S.Y.2
  • 41
    • 79951968751 scopus 로고    scopus 로고
    • Greenwash: corporate environmental disclosure under threat of audit
    • Lyon T.P., Maxwell J.W. Greenwash: corporate environmental disclosure under threat of audit. Journal of Economics & Management Strategy 2011, 20(1):3-41.
    • (2011) Journal of Economics & Management Strategy , vol.20 , Issue.1 , pp. 3-41
    • Lyon, T.P.1    Maxwell, J.W.2
  • 42
    • 2642586043 scopus 로고    scopus 로고
    • Corporate responsibility in the UK tourism industry
    • Miller G. Corporate responsibility in the UK tourism industry. Tourism Management 2001, 22(6):589-598.
    • (2001) Tourism Management , vol.22 , Issue.6 , pp. 589-598
    • Miller, G.1
  • 43
    • 78650447171 scopus 로고    scopus 로고
    • Corporate social responsibility and sustainability reporting on the internet
    • Morhardt J.E. Corporate social responsibility and sustainability reporting on the internet. Business Strategy and the Environment 2010, 19(7):436-452.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.7 , pp. 436-452
    • Morhardt, J.E.1
  • 44
    • 29144532268 scopus 로고    scopus 로고
    • Corporate social responsibility audit: from theory to practice
    • Morimoto R., Ash J., Hope C. Corporate social responsibility audit: from theory to practice. Journal of Business Ethics 2005, 62(4):315-325.
    • (2005) Journal of Business Ethics , vol.62 , Issue.4 , pp. 315-325
    • Morimoto, R.1    Ash, J.2    Hope, C.3
  • 45
    • 84866024111 scopus 로고    scopus 로고
    • Evidence of assurance enhancing the quality for voluntary environmental disclosures: an empirical analysis. Accounting & Finance (available online 7th April). doi:10.1111/j.1467-629X.2011.00413.x
    • Moroney, R., Windsor, C., & Aw, Y. T. Evidence of assurance enhancing the quality for voluntary environmental disclosures: an empirical analysis. Accounting & Finance (available online 7th April 2011), doi:10.1111/j.1467-629X.2011.00413.x.
    • (2011)
    • Moroney, R.1    Windsor, C.2    Aw, Y.T.3
  • 46
    • 78650989314 scopus 로고    scopus 로고
    • The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards
    • Nikolaeva R., Bicho M. The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science 2010, 39(1):136-157.
    • (2010) Journal of the Academy of Marketing Science , vol.39 , Issue.1 , pp. 136-157
    • Nikolaeva, R.1    Bicho, M.2
  • 47
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: a research note
    • Patten D. The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society 2002, 27(8):763-773.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 763-773
    • Patten, D.1
  • 50
    • 0001062886 scopus 로고
    • Data in search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of U.S. firms
    • Ullmann A.A. Data in search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of U.S. firms. Academy of Management Review 1985, 10(3):540-557.
    • (1985) Academy of Management Review , vol.10 , Issue.3 , pp. 540-557
    • Ullmann, A.A.1
  • 51
    • 84986132981 scopus 로고    scopus 로고
    • Reflections on quantification in corporate social reporting content analysis
    • Unerman J. Reflections on quantification in corporate social reporting content analysis. Accounting Auditing and Accountability Journal 2000, 13(5):667-680.
    • (2000) Accounting Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 667-680
    • Unerman, J.1
  • 54
    • 34547962128 scopus 로고    scopus 로고
    • A comprehensive comparison of corporate environmental reporting and responsiveness
    • van Staden C., Hooks J. A comprehensive comparison of corporate environmental reporting and responsiveness. The British Accounting Review 2007, 39(3):197-210.
    • (2007) The British Accounting Review , vol.39 , Issue.3 , pp. 197-210
    • van Staden, C.1    Hooks, J.2
  • 55
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman J. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 1982, 7(1):53-63.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1
  • 56
    • 74949086633 scopus 로고    scopus 로고
    • Measuring corporate social performance: a review
    • Wood D. Measuring corporate social performance: a review. International Journal of Management Reviews 2010, 12(1):50-84.
    • (2010) International Journal of Management Reviews , vol.12 , Issue.1 , pp. 50-84
    • Wood, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.