Abstract

ABSTRACT The purposes of this study are to provide a comprehensive understanding of ESG in terms of its dimensionality, and to explore how integrated resort (IR) employee perceptions of ESG practices influence their work attitudes/behaviors. We collected data from IR employees and employed second-order factor analysis and structural equation modeling for data analysis. The results indicated that ESG practices are composed of three distinct but related dimensions (i.e. environmental, social, and governance practices). Our findings suggest that ESG practices have particular importance as a means of supporting a company’s efforts to nurture employee self-esteem and commitment, and thus enhance employee retention.

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