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Corporate sustainability reporting index and baseline data for the cruise industry

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  • Bonilla-Priego, Mª Jesús
  • Font, Xavier
  • Pacheco-Olivares, Mª del Rosario

Abstract

Sustainability policies and corporate reports demonstrate the impacts cruise companies acknowledge as their responsibility, and the actions put in place to address them. This paper develops a corporate social responsibility index based on the Global Reporting Initiative, with industry specific additions including labor and human rights, health and safety, and environmental and economic aspects. Companies disclose more management than performance data, which is typical of early stages of development. Companies disclosing less information focus on soft indicators which are easy to mimic and demonstrate posturing. Items disclosed tend to be marginal to the core of the business, have a positive economic impact or pre-empt sector regulation. Reports echo the voice of the corporations and not the demands of stakeholders. Institutional isomorphism has not influenced a homogenization in reporting, with only the largest firms reporting at this stage.

Suggested Citation

  • Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
    • Handle: RePEc:eee:touman:v:44:y:2014:i:c:p:149-160
    DOI: 10.1016/j.tourman.2014.03.004
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    Cited by:

    1. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.
    2. Lara Penco & Giorgia Profumo & Roberta Scarsi, 2017. "Stakeholder Orientation in Cruise Lines’ Mission Statements," Sustainability, MDPI, vol. 9(11), pages 1-24, November.
    3. María J. Andrade & João Pedro Costa & Eduardo Jiménez-Morales, 2021. "Challenges for European Tourist-City-Ports: Strategies for a Sustainable Coexistence in the Cruise Post-COVID Context," Land, MDPI, vol. 10(11), pages 1-20, November.
    4. Georgieva, Daniela & Georgieva, Teodora, 2020. "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper 103391, University Library of Munich, Germany, revised Sep 2020.
    5. Morten Simonsen & Hans Jakob Walnum & Stefan Gössling, 2018. "Model for Estimation of Fuel Consumption of Cruise Ships," Energies, MDPI, vol. 11(5), pages 1-29, April.
    6. Manuel-Francisco Morales-Contreras & Paloma Bilbao-Calabuig & Carmen Meneses-Falcón & Victoria Labajo-González, 2019. "Evaluating Sustainable Purchasing Processes in the Hotel Industry," Sustainability, MDPI, vol. 11(16), pages 1-24, August.
    7. Jacobo-Hernandez Carlos Armando & Jaimes-Valdez Miguel Ángel & Ochoa-Jiménez Sergio, 2021. "Benefits, challenges and opportunities of corporate sustainability," Management, Sciendo, vol. 25(1), pages 51-74, January.
    8. Alina Bratu, 2017. "Empirical study regarding the integrated reporting practices in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 613-613.
    9. Soysa, R.N.K. & Pallegedara, Asankha & Ajantha, Sisira Kumara & Jayasena, D.M. & Samaranayake, M.K.S.M., 2023. "Developing a Sustainability Reporting Index using the Sustainable Development Goals (SDGs) for Sri Lankan Business Firms," MPRA Paper 116098, University Library of Munich, Germany.
    10. Sung-Bum Kim & Dae-Young Kim, 2016. "The impacts of corporate social responsibility, service quality, and transparency on relationship quality and customer loyalty in the hotel industry," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 1(1), pages 39-55, December.
    11. Amal Hamrouni & Abdullah S Karaman & Cemil Kuzey & Ali Uyar, 2023. "Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?," Tourism Economics, , vol. 29(3), pages 664-695, May.
    12. Rosa-Jiménez, Carlos & Perea-Medina, Beatriz & Andrade, María J. & Nebot, Nuria, 2018. "An examination of the territorial imbalance of the cruising activity in the main Mediterranean port destinations: Effects on sustainable transport," Journal of Transport Geography, Elsevier, vol. 68(C), pages 94-101.
    13. Esther-Vayá & José-Ramón-García & Joaquim-Murillo & Javier-Romaní & Jordi-Suriñach, 2016. "“Economic Impact of Cruise Activity: The Port of Barcelona"," IREA Working Papers 201613, University of Barcelona, Research Institute of Applied Economics, revised Nov 2016.
    14. Anca Antoaneta Vărzaru & Claudiu George Bocean & Marian Cazacu, 2021. "Rethinking Tourism Industry in Pandemic COVID-19 Period," Sustainability, MDPI, vol. 13(12), pages 1-19, June.
    15. Simonsen, Morten & Gössling, Stefan & Walnum, Hans Jakob, 2019. "Cruise ship emissions in Norwegian waters: A geographical analysis," Journal of Transport Geography, Elsevier, vol. 78(C), pages 87-97.
    16. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
    17. Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
    18. Maria-Madalina Bogeanu-Popa & Mariana Man, 2022. "Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 777-787, September.
    19. Silvia Sanz-Blas & Daniela Buzova & Walesska Schlesinger, 2019. "The Sustainability of Cruise Tourism Onshore: The Impact of Crowding on Visitors’ Satisfaction," Sustainability, MDPI, vol. 11(6), pages 1-15, March.
    20. Eunice O. Olaniyi & Gunnar Prause & Vera Gerasimova & Tommi Inkinen, 2022. "Clean Cruise Shipping: Experience from the BSR," Sustainability, MDPI, vol. 14(9), pages 1-17, April.
    21. Cristina Figueroa-Domecq & Jesús Palomo & Mª Dolores Flecha-Barrio & Mónica Segovia-Pérez, 2020. "Technology double gender gap in tourism business leadership," Information Technology & Tourism, Springer, vol. 22(1), pages 75-106, March.
    22. Fan Cheong & Young-Hee Lee, 2021. "Developing an Environmental Management System for Evaluating Green Casino Hotels," Sustainability, MDPI, vol. 13(14), pages 1-18, July.
    23. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).
    24. Domènech, Antoni & Gutiérrez, Aaron & Anton Clavé, Salvador, 2020. "Built environment and urban cruise tourists' mobility," Annals of Tourism Research, Elsevier, vol. 81(C).

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