IDEAS home Printed from https://ideas.repec.org/a/eee/accfor/v34y2010i1p46-53.html

Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective

Author

Listed:
  • Chung, Lai Hong
  • Parker, Lee D.

Abstract

This exploratory study examines the phenomenon of corporate social and environmental accountability and management in two particular contexts that have received very limited attention from accounting researchers to date. Addressed in this paper are corporate social and environmental reporting and management with specific reference to the hospitality industry in Singapore, a highly developed tourism hub in the South East Asian region. A decade of recent research into Singapore corporate social and environmental disclosures is examined as the setting for a review of hospitality industry strategies and disclosures in this field internationally. These developments are then considered from a Singaporean as well as global perspective, proposing the triple bottom line framework as a strategic vehicle for pursuing the social and environmental agenda in the Singapore and international hotel industry.

Suggested Citation

  • Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
    • Handle: RePEc:eee:accfor:v:34:y:2010:i:1:p:46-53
    DOI: 10.1016/j.accfor.2009.10.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S015599820900043X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accfor.2009.10.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Lai Hong Chung & Lee D. Parker, 2008. "Integrating hotel environmental strategies with management control: a structuration approach," Business Strategy and the Environment, Wiley Blackwell, vol. 17(4), pages 272-286, May.
    2. Obrien, Peter W. & Parker, Lee D., 1999. "Environmental Strategies and the International Hotel Industry," Journal of Management & Organization, Cambridge University Press, vol. 5(1), pages 12-25, January.
    3. Álvarez Gil, M. J. & Burgos Jiménez, J. & Céspedes Lorente, J. J., 2001. "An analysis of environmental management, organizational context and performance of Spanish hotels," Omega, Elsevier, vol. 29(6), pages 457-471, December.
    4. Jeff Everett & Dean Neu, 2000. "Ecological Modernization And The Limits Of Environmental Accounting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 5-29, March.
    5. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    6. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
    7. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    8. Lee D. Parker, 2000. "Green Strategy Costing: Early Days," Australian Accounting Review, CPA Australia, vol. 10(20), pages 46-55, March.
    9. James Guthrie & Suresh Cuganesan & Leanne Ward, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 1-15, March.
    10. Chris Durden, 2008. "Towards a socially responsible management control system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 671-694, June.
    11. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    12. Lee D. Parker, 2000. "Environmental Costing: A path to Implementation," Australian Accounting Review, CPA Australia, vol. 10(22), pages 43-51, November.
    13. Guthrie, James & Cuganesan, Suresh & Ward, Leanne, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting forum, Elsevier, vol. 32(1), pages 1-15.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sung-Bum Kim & Dae-Young Kim, 2017. "Antecedents of Corporate Reputation in the Hotel Industry: The Moderating Role of Transparency," Sustainability, MDPI, vol. 9(6), pages 1-15, June.
    2. David Daniel Peña‐Miranda & Antonio Guevara‐Plaza & José Antonio Fraiz‐Brea & Mark Anthony Camilleri, 2022. "Corporate social responsibility model for a competitive and resilient hospitality industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(3), pages 433-446, June.
    3. Gonçalves, Tiago Cruz & Gaio, Cristina, 2023. "Corporate sustainability disclosure and media visibility: Mixed method evidence from the tourism sector," Journal of Business Research, Elsevier, vol. 155(PB).
    4. María A. Quintás & Ana I. Martínez-Senra & Adela García-Pintos, 2023. "Is the hotel industry really committed to the environment? Answering using the business models framework," Service Business, Springer;Pan-Pacific Business Association, vol. 17(1), pages 395-428, March.
    5. Hyoung Ju Song & Kyung Ho Kang, 2019. "Implementing corporate social responsibility strategies in the hospitality and tourism firms: A culture-based approach," Tourism Economics, , vol. 25(4), pages 520-538, June.
    6. Azilah Kasim & Bussalin Khuadthong & Noormala Jailani & Muhammad Fauzi Mokhtar & Jasmine Zea Raziah Radha Rashid Radha & Maebel Leong, 2022. "The Importance of Community Perspectives on Hotel Community-Related CSR: A Position Paper," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    7. Huma Sarwar & Muhammad Ishtiaq Ishaq & Simona Franzoni, 2024. "Influence of HRM on CSR and performance of upscale hotels in developed and developing countries," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(1), pages 335-357, January.
    8. Farah Mneimneh & Michel Kodsi & Marc Chamoun & Mohammad Basharoush & Seeram Ramakrishna, 2023. "How Can Green Energy Technology Innovations Improve the Carbon-Related Environmental Dimension of ESG Rating?," Circular Economy and Sustainability, Springer, vol. 3(4), pages 2183-2199, December.
    9. Juan Ignacio Dorrego Viera & Rodrigo Bruno Santolin & Valentina Lazzarotti & Andrea Urbinati, 2024. "Sustainability decision‐making in times of crisis: An empirical study in Italy under the lens of the Russian‐Ukraine war," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3988-4006, September.
    10. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    11. Xiao Hu & Brent Lovelock & Tianyu Ying & Sarah Mager, 2019. "Stakeholder Collaboration on Policymaking for Sustainable Water Management in Singapore’s Hotel Sector: A Network Analysis," Sustainability, MDPI, vol. 11(8), pages 1-19, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    2. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    3. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
    4. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
    5. Lai Hong Chung & Lee D. Parker, 2008. "Integrating hotel environmental strategies with management control: a structuration approach," Business Strategy and the Environment, Wiley Blackwell, vol. 17(4), pages 272-286, May.
    6. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    7. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    8. Olaf Weber & Grace Saunders‐Hogberg, 2020. "Corporate social responsibility, water management, and financial performance in the food and beverage industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1937-1946, July.
    9. Rowbottom, N. & Lymer, A., 2009. "Exploring the use of online corporate sustainability information," Accounting forum, Elsevier, vol. 33(2), pages 176-186.
    10. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
    11. Piotr Zientara & Paulina Bohdanowicz-Godfrey & Claire Whitely & Grzegorz Maciejewski, 2020. "A Case Study of LightStay (2010–2017)—Hilton’s Corporate Responsibility Management System," Energies, MDPI, vol. 13(9), pages 1-22, May.
    12. Breeda Comyns & Frank Figge & Tobias Hahn & Ralf Barkemeyer, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 231-243, September.
    13. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
    14. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
    15. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    16. Yeonsoo Kim, 2017. "Consumer Responses to the Food Industry’s Proactive and Passive Environmental CSR, Factoring in Price as CSR Tradeoff," Journal of Business Ethics, Springer, vol. 140(2), pages 307-321, January.
    17. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
    18. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
    19. Akrum Helfaya & Mark Whittington, 2019. "Does designing environmental sustainability disclosure quality measures make a difference?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 525-541, May.
    20. Lamees Talal Al-Radaydeh & Manal Sulieman Abughniem & Mohammad Adnan Hilal Al Aishat & Rania Al Omari, 2021. "The Effect of Corporate Social and environmental Responsibility on Leverage and Performance: Evidence from Jordan," Journal of Social Sciences (COES&RJ-JSS), , vol. 10(1), pages 48-58, January.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:34:y:2010:i:1:p:46-53. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.