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Corporate Social Responsibility of Ukrainian tourist enterprises: identity, strategy and performance

Iryna KubarevaORCIDКубарева, Ірина ВолодимирівнаКубарева, Ирина ВладимировнаMaliarchuk, OlgaМалярчук, Ольга ГеоргіївнаМалярчук, Ольга ГеоргиевнаPohuda, Nataliia

Анотація

This paper investigates the level of Corporate social responsibility (CSR)
\ndevelopment of two groups of Ukrainian tourist enterprises (tour operatorsfranchisers and travel agencies-franchisees). The system of metrics has been
\nproposed in order to justify CSR assessment and performance on the base of the
\nBalanced Scorecard (BSC) approach in terms of identification of four stakeholder
\ngroups (consumer, business community, employees and society). Based on a sample
\nof 179 Ukrainian tourist enterprises, regression results show that there is a strong
\npositive relationship between the independent variables (the number of CSR
\ndevelopment programs with staff participation; transparency in corporate reporting
\nindex and the number of social projects aimed at the development of local community
\nand society) and the resulting indicator of CSR performance – a franchise business
\nnetwork. We have discovered that the CSR activity significantly increases the
\nnumber of franchises, which is the key factor of CSR performance from a strategic
\nperspective.

Класифікація

Домен
Social Sciences
Галузь
Business, Management and AccountingEconomics, Econometrics and Finance
Підгалузь
MarketingEconomics and EconometricsStrategy and Management
Тема
Environmental Sustainability in Business★Economic and Business Development StrategiesCorporate Social Responsibility Reporting

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