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


  • Iryna KUBAREVA

    () (Kyiv National Economic University named after Vadim Hetman, Kyiv, Ukraine)


    () (Kyiv National Economic University named after Vadim Hetman, Kyiv, Ukraine)

  • Nataliia POHUDA

    () (Kyiv National Economic University named after Vadim Hetman, Kyiv, Ukraine)


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

Suggested Citation

  • Iryna KUBAREVA & Olha MALIARCHUK & Nataliia POHUDA, 2018. "Corporate Social Responsibility of Ukrainian tourist enterprises: identity, strategy and performance," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 145-167, December.
  • Handle: RePEc:jes:journl:y:2018:v:9:p:145-167

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    References listed on IDEAS

    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Abagail McWilliams & Donald S. Siegel & Patrick M. Wright, 2006. "Corporate Social Responsibility: International Perspectives," Rensselaer Working Papers in Economics 0604, Rensselaer Polytechnic Institute, Department of Economics.
    3. Jill Brown & William Forster, 2013. "CSR and Stakeholder Theory: A Tale of Adam Smith," Journal of Business Ethics, Springer, vol. 112(2), pages 301-312, January.
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