IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v27y2020i4p1642-1652.html
   My bibliography  Save this article

Communicating the stakeholder engagement process: A cross‐country analysis in the tourism sector

Author

Listed:
  • Antonio Iazzi
  • Simone Pizzi
  • Lea Iaia
  • Mario Turco

Abstract

Stakeholder engagement (SE) is considered a best practice in sustainability reporting, as it increases companies' social legitimacy and reputation. Companies have to properly communicate the SE activities, paying attention to the social, cultural, and political factors that affect the perception of stakeholders. This is particularly relevant in the tourism sector, which is a typical multistakeholder context. In the academic literature, few studies have investigated the role of the country‐specific determinants of corporate social responsibility, and none of them adopt a cross‐country approach. The objective of this paper is to analyze the disclosure of SE, observing the content of nonfinancial reports and company websites of all companies belonging to the Global Reporting Initiative database. Cross‐country analysis confirms that European and non‐European firms approach SE activities differently. The research offers a contribution to the development and improvement of company relations with stakeholders from a value cocreation perspective, identifying the areas of interest on which firms can work to advance the SE communication process.

Suggested Citation

  • Antonio Iazzi & Simone Pizzi & Lea Iaia & Mario Turco, 2020. "Communicating the stakeholder engagement process: A cross‐country analysis in the tourism sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1642-1652, July.
  • Handle: RePEc:wly:corsem:v:27:y:2020:i:4:p:1642-1652
    DOI: 10.1002/csr.1913
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.1913
    Download Restriction: no

    File URL: https://libkey.io/10.1002/csr.1913?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
    ---><---

    References listed on IDEAS

    as
    1. Reinhard Steurer & Andre Martinuzzi & Sharon Margula, 2012. "Public Policies on CSR in Europe: Themes, Instruments, and Regional Differences," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 206-227, July.
    2. Kamalesh Kumar & Giacomo Boesso & Rishtee Batra & Jun Yao, 2019. "Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1121-1130, September.
    3. Michelle Greenwood, 2007. "Stakeholder Engagement: Beyond the Myth of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 74(4), pages 315-327, September.
    4. Pascual Garrido‐Miralles & Ana Zorio‐Grima & María A. García‐Benau, 2016. "Sustainable Development, Stakeholder Engagement and Analyst Forecasts’ Accuracy: Positive Evidence from the Spanish Setting," Sustainable Development, John Wiley & Sons, Ltd., vol. 24(2), pages 77-88, March.
    5. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    6. Laura Hartman & Robert Rubin & K. Dhanda, 2007. "The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations," Journal of Business Ethics, Springer, vol. 74(4), pages 373-389, September.
    7. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    8. Park, Byung Il & Ghauri, Pervez N., 2015. "Determinants influencing CSR practices in small and medium sized MNE subsidiaries: A stakeholder perspective," Journal of World Business, Elsevier, vol. 50(1), pages 192-204.
    9. Craig M. Parker & Emilia Bellucci & Ambika Zutshi & Luba Torlina & Bardo Fraunholz, 2015. "SME stakeholder relationship descriptions in website CSR communications," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(2), pages 364-386, June.
    10. Witold J. Henisz & Sinziana Dorobantu & Lite J. Nartey, 2014. "Spinning gold: The financial returns to stakeholder engagement," Strategic Management Journal, Wiley Blackwell, vol. 35(12), pages 1727-1748, December.
    11. Matthias S. Fifka & Maria Drabble, 2012. "Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 455-474, November.
    12. Waligo, Victoria M. & Clarke, Jackie & Hawkins, Rebecca, 2013. "Implementing sustainable tourism: A multi-stakeholder involvement management framework," Tourism Management, Elsevier, vol. 36(C), pages 342-353.
    13. Robert Strand & R. Freeman, 2015. "Scandinavian Cooperative Advantage: The Theory and Practice of Stakeholder Engagement in Scandinavia," Journal of Business Ethics, Springer, vol. 127(1), pages 65-85, March.
    14. Giacomo Manetti, 2011. "The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(2), pages 110-122, March.
    15. Paul Lansing & Paul Vries, 2007. "Sustainable Tourism: Ethical Alternative or Marketing Ploy?," Journal of Business Ethics, Springer, vol. 72(1), pages 77-85, April.
    16. Eleni Apospori, 2018. "Regional CSR Policies and SMEs’ CSR Actions: Mind the Gap—The Case of the Tourism SMEs in Crete," Sustainability, MDPI, vol. 10(7), pages 1-20, June.
    17. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    18. María del Mar Alonso‐Almeida & Josep Llach & Frederic Marimon, 2014. "A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 318-335, November.
    19. Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2017. "Value Relevance of Stakeholder Engagement: The Influence of National Culture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 44-56, January.
    20. Andrea Venturelli & Simona Cosma & Rossella Leopizzi, 2018. "Stakeholder Engagement: An Evaluation of European Banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 690-703, July.
    21. Lars Moratis & Satu Brandt, 2017. "Corporate stakeholder responsiveness? Exploring the state and quality of GRI‐based stakeholder engagement disclosures of European firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 312-325, July.
    22. Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
    23. José M. Agudo‐Valiente & Concepción Garcés‐Ayerbe & Manuel Salvador‐Figueras, 2015. "Corporate Social Performance and Stakeholder Dialogue Management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 13-31, January.
    24. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
    25. María D. Odriozola & Elisa Baraibar‐Diez, 2017. "Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(2), pages 121-132, March.
    26. Martin Xavier Amaladoss & Hansa Lysander Manohar, 2013. "Communicating Corporate Social Responsibility – A Case of CSR Communication in Emerging Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 65-80, March.
    27. Robert Strand & R. Freeman, 2015. "Erratum to: Scandinavian Cooperative Advantage: The Theory and Practice of Stakeholder Engagement in Scandinavia," Journal of Business Ethics, Springer, vol. 127(1), pages 87-87, March.
    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. Simone Pizzi & Sara Moggi & Fabio Caputo & Pierfelice Rosato, 2021. "Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 849-859, March.
    2. Bonetti, Lisa & Lai, Alessandro & Stacchezzini, Riccardo, 2023. "Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports," Utilities Policy, Elsevier, vol. 84(C).
    3. Monica Fait & Dirk Meissner & Gian Luca Gregori & Filippo Monge & Valentina Cillo, 2022. "To act or to react? The role of responsiveness in corporate social performance disclosure in preventing plastic pollution in the travel and tourism sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 2065-2082, November.
    4. Maria Johann, 2022. "CSR Strategy in Tourism during the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(7), pages 1-12, March.

    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. Simona Cosma & Rossella Leopizzi & Simone Pizzi & Mario Turco, 2021. "The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1091-1103, May.
    2. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
    3. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
    4. Anne Bridget Lane & Bree Devin, 2018. "Operationalizing Stakeholder Engagement in CSR: A Process Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 267-280, May.
    5. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
    6. Bonetti, Lisa & Lai, Alessandro & Stacchezzini, Riccardo, 2023. "Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports," Utilities Policy, Elsevier, vol. 84(C).
    7. Jaime-Andres Correa-Garcia & Maria-Antonia Garcia-Benau & Emma Garcia-Meca, 2018. "CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports," Sustainability, MDPI, vol. 10(5), pages 1-19, May.
    8. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
    9. Sharon Kwaramba & Stanley Murairwa, 2022. "Enhancing the quality of decisions by administrators: A framework for identifying, classifying and engaging primary school stakeholders in Harare, Zimbabwe," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(1), pages 46-56, January.
    10. Andrea Venturelli & Simona Cosma & Rossella Leopizzi, 2018. "Stakeholder Engagement: An Evaluation of European Banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 690-703, July.
    11. De Luca, Francesco & Iaia, Lea & Mehmood, Asad & Vrontis, Demetris, 2022. "Corrigendum to “Can social media improve stakeholder engagement and communication of Sustainable Development Goals? A cross-country analysis”," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
    12. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    13. Fabricio Stocker & Michelle P. de Arruda & Keysa M. C. de Mascena & João M. G. Boaventura, 2020. "Stakeholder engagement in sustainability reporting: A classification model," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2071-2080, September.
    14. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
    15. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    16. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    17. Torelli, Riccardo, 2020. "Sustainability, Responsibility and Ethics: Different Concepts for a Single Path," OSF Preprints hb92c, Center for Open Science.
    18. Stefan Zeisel, 2020. "Is sustainability a moving target? A methodology for measuring CSR dynamics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 283-296, January.
    19. François Maon & Valérie Swaen & Adam Lindgreen, 2017. "One Vision, Different Paths: An Investigation of Corporate Social Responsibility Initiatives in Europe," Journal of Business Ethics, Springer, vol. 143(2), pages 405-422, June.
    20. Patrick Velte, 2022. "Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1655-1670, December.

    More about this item

    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:wly:corsem:v:27:y:2020:i:4:p:1642-1652. 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: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    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.