This book offers essential insights into how the world's second largest industry, tourism, is responding to challenges involved in expanding the corporate social responsibility (CSR) concept to corporate sustainability and responsibility, referred to as CSR 2.0. It analyzes the typical setup of tourism with various types of commercial agents: corporations, small and medium sized enterprises, public-private partnerships, social enterprises and local cooperatives. In addition, the book examines a broad range of voluntary initiatives, the effectiveness of these efforts, and how contextual and wider policy features shape these relationships. The book is divided into three parts, the first of which elaborates on strategic drivers and rationales for CSR. In turn, the second part introduces readers to design approaches for CSR programs and envisaged impacts, while part three focuses on implementation, certification, reporting, and possible outcomes. Each part offers a mixture of theoretical perspectives, synthesis analyses and case studies. The respective chapters tackle a broad spectrum of tourism sub-sectors, e.g. the cruise industry, aviation, gastronomy, nature-based tourism, and urban destinations.

Increased tourism benefits local economies by creating more revenue and employment options as interest in the location grows. However, as the hospitality and travel industry continues to grow and adapt, it becomes imperative that they implement socially responsible procedures. Corporate Social Responsibility in the Hospitality and Tourism Industry discusses issues and challenges faced by organizations implementing responsible business practices within the travel, hotel, leisure and hospitality industries. Featuring best practices and theoretical concepts on the support of local economies, ethical sourcing of native goods, and sustainability procedures, this publication is a vital source for policy makers, academicians, researchers, students, technology developers, and government officials interested in emergent ethical and moral practices within the travel industry.

This book aims to provide theoretical and empirical frameworks and highlights the challenges and solutions with using Big Data for Corporate Social Responsibility (CSR) and Sustainability in the field of digital transformation and tourism. Sustainability, Big Data, and Corporate Social Responsibility: Evidence from the Tourism Industry offers a theoretical and empirical framework in the field of digital transformation and applies it to the tourism sector. It discusses Big Data used with CSR and sustainability for the improvement of innovation and highlights the challenges and prospects. It presents a modern insight and approach for use by decision-makers as an application to solve various problems and explores how data collection can shed light on consumer behavior making it possible to account for existing situations and plan for the future. This book is intended to provide a modern insight for researcher, students, professionals, and decision-makers on the application of Big Data to improve CSR and sustainability in the tourism sector.

Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.

The Festschrift in honor of Prof. Dr. Peter Keller, president of the International Association of Scientific Experts in Tourism (AIEST) since 1994, represents a wide range of tourism research as well as the current state of the ongoing debates in tourism as a scientific research field. The aim is to cover multiple topics and trends in travelling and to discuss future development possibilities in the leisure industry.

In a dynamic and constantly changing external environment, Corporate Social Responsibility (CSR) in the tourism and hospitality industry is paramount for assuring a balance among shareholders and internal/external stakeholders, with the environment being inclusive. CSR has different forms and dimensions, and its application more often than not, is content specific; that is, politics, economy, society, culture, technology, environment, and law are taken into consideration. This makes its application not only difficult, but also gives leeway to many companies to take advantage of unique local environments and conditions, especially in the developing world. This book aims to portray paradigms of CSR practices in developing countries in an effort to depict good practices and highlight examples of malpractice. The book is consists of six chapters discussing applications of CSR in four different continents, namely South America, North America, Africa and Asia. The countries where tourism and hospitality cases were investigated are: Peru, Brazil, Cape Verde, the Caribbean (Latin America/North America), Malawi and Bangladesh.

What are Responsible Tourism and Corporate Social Responsibility? What is the industry's awareness regarding these concepts? What are the systems and tools currently available on the market that tourism SMEs can use to assess their engagement and the sustainability of their business? This book is aimed at replying to these questions and offering an innovative contribution to the current debate in the field. After having defined Responsible Tourism and CSR and the environment in which these methodologies develop, the authors present and compare the main European assessment and certification systems, describe their characteristics and functionalities and discuss the relevant issues concerning their application. Through the AHP model and the selection of a number of relevant case histories, the suitability and efficacy of these systems in monitoring the level of responsibility of tourism SMEs are analyzed and debated. The results obtained contribute to enhance the recognition and diffusion of CSR principles in tourism and to support tourism businesses in choosing the assessment tool that best fits with their characteristics and the nature of their activity. The study also enables students and researchers to build or enhance their knowledge about the main reporting initiatives available in Europe and to assess the potential of the mathematical model applied for this kind of study.