000165664 001__ 165664
000165664 005__ 20260113234334.0
000165664 0247_ $$2doi$$a10.1080/09669582.2019.1707838
000165664 0248_ $$2sideral$$a116438
000165664 037__ $$aART-2020-116438
000165664 041__ $$aeng
000165664 100__ $$0(orcid)0000-0003-1619-8042$$aMoneva, José M.$$uUniversidad de Zaragoza
000165664 245__ $$aCorporate social responsibility and organisational performance in the tourism sector
000165664 260__ $$c2020
000165664 5060_ $$aAccess copy available to the general public$$fUnrestricted
000165664 5203_ $$aThis study tests the bidirectional connections between corporate social responsibility performance and the financial performance of firms within the tourism sector and related industries based on the instrumental stakeholder and slack resources theories. Disaggregated measures of firms'' corporate social responsibility practices and corporate financial performance were considered to avoid compensation effects. This choice also allows for testing of whether separated dimensions of corporate social responsibility have different linkages with corporate financial performance measures. Static and dynamic panel data regression models were implemented for robustness. With a few exceptions, the study found a neutral impact of corporate environmental, social, and governance performance on firms'' financial success. This study therefore recommends that managers of tourism firms should engage in corporate social responsibility practices, which can contribute to different sustainable development goals without sacrificing financial performance. Contradictory to the slack resources theory, with a few exceptions, the higher the financial performance of tourism firms, the lower their commitment to corporate social responsibility issues. Furthermore, tourism firms must communicate their corporate social responsibility initiatives to develop public awareness of their environmental, social, and governance efforts.
000165664 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000165664 590__ $$a7.968$$b2020
000165664 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b2 / 9 = 0.222$$c2020$$dQ1$$eT1
000165664 591__ $$aHOSPITALITY, LEISURE, SPORT & TOURISM$$b6 / 58 = 0.103$$c2020$$dQ1$$eT1
000165664 592__ $$a1.734$$b2020
000165664 593__ $$aTourism, Leisure and Hospitality Management$$c2020$$dQ1
000165664 593__ $$aGeography, Planning and Development$$c2020$$dQ1
000165664 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000165664 700__ $$aBonilla-Priego, María Jesús
000165664 700__ $$0(orcid)0000-0001-5582-3694$$aOrtas, Eduardo$$uUniversidad de Zaragoza
000165664 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165664 773__ $$g28, 6 (2020), 853-872$$pJOURNAL OF SUSTAINABLE TOURISM$$tJOURNAL OF SUSTAINABLE TOURISM$$x0966-9582
000165664 8564_ $$s550355$$uhttps://zaguan.unizar.es/record/165664/files/texto_completo.pdf$$yPostprint
000165664 8564_ $$s972454$$uhttps://zaguan.unizar.es/record/165664/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000165664 909CO $$ooai:zaguan.unizar.es:165664$$particulos$$pdriver
000165664 951__ $$a2026-01-13-22:05:21
000165664 980__ $$aARTICLE