Abstract
ABSTRACT Considering the increasing significance of environmental, social, and governance (ESG) in the corporate world, an exploration of ESG reporting in the hospitality context has received limited attention. Accordingly, based on the stakeholder and institutional theories, this study proposes to reveal the overall and contemporary status of the restaurant industry’s ESG practices and further compare the ESG engagements of full-service restaurants and limited-service restaurants. This study collects data from publicly traded restaurant companies’ ESG reports and employs automated content analysis based on a computer-assisted qualitative data analysis approach. The findings of this study provide value to the ESG literature and practical implications
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