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Institutional drivers of sustainability reporting in the global tourism industry

Author

Listed:
  • Ali Uyar

    (La Rochelle Business School, 89702Excelia Group, France)

  • Abdullah S Karaman

    (College of Engineering and Technology, 125731American University of the Middle East, Kuwait)

  • Merve Kilic

    (Independent Researcher, Samsun, Turkey)

Abstract

The objective of this study is to test whether institutional factors are associated with sustainability reporting adoption (i.e. presence) and the number of sustainability reports (i.e. quantity) in the tourism sector worldwide. We compiled data regarding three pillars of the institutional environment (i.e. governance, social, and environmental performance) and macroeconomic and sector-level control variables from different sources for the years from 2011 to 2016. We ran Panel Logistic and Poisson regression analyses with random effects after preliminary Pooled Logistic and Poisson regression analyses. The findings implied that the overall sustainable development of countries as measured by three indicators (i.e. governance, social, and environmental) are important forces behind a sustainable tourism industry, although they are not all encompassing. In particular, governance and ecological circumstances are more relevant than the social development of nations in disclosing sustainability information regarding the tourism industry.

Suggested Citation

  • Ali Uyar & Abdullah S Karaman & Merve Kilic, 2021. "Institutional drivers of sustainability reporting in the global tourism industry," Tourism Economics, , vol. 27(1), pages 105-128, February.
    • Handle: RePEc:sae:toueco:v:27:y:2021:i:1:p:105-128
    DOI: 10.1177/1354816619886250
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    References listed on IDEAS

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    2. 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.

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