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• W3117072431 startingPage "102819" @default.
• W3117072431 abstract "This study explores the connections among corporate social responsibility performance, reporting, and external assurance in the hospitality and tourism industry by incorporating the Global Reporting Initiative framework. The originality of the study is that it tests signaling theory and the greenwashing tendency by examining different facets of corporate social responsibility engagement using a holistic approach with a cross-country sample. The data for the study were derived from the Thomson Reuters Eikon database for the years between 2012 and 2018. A panel data analysis with a Random-Effects estimator was run to test the hypothesized associations. Several conclusions were drawn based on the study. First, higher corporate social responsibility performers among hospitality and tourism companies have a higher propensity to publish corporate social responsibility reports. Second, higher corporate social responsibility achievements are a significant driving force behind the Global Reporting Initiative framework adoption. Third, among corporate social responsibility reporters, higher corporate social responsibility performers are more likely to assure their corporate social responsibility reports externally. Fourth, among corporate social responsibility reporters, Global Reporting Initiative framework adopters are more likely to assure their corporate social responsibility reports externally. Overall, the results verified the signaling theory but reject a greenwashing tendency in the hospitality and tourism sector. The proven links among the four dimensions of CSR incorporated into the study models indicate complementarity among the indicators. Besides, it should be noted that there is still a gap for improvement, particularly for non-corporate social responsibility reporters and for non-Global Reporting Initiative adopters." @default.
• W3117072431 created "2021-01-05" @default.
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• W3117072431 date "2021-04-01" @default.
• W3117072431 modified "2023-10-16" @default.
• W3117072431 title "Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry" @default.
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