Abstract

This article aims at developing an efficient measurement scale for corporate social responsibility in the tourism industry, given the contextual character that is recognized in the practice of this construct. Indicators were generated on the basis of a literature review and qualitative research. To assess the reliability and validity, first- and second-order confirmatory factor analysis were carried out. Results show a multidimensional structure of this construct—including economic, social, and environmental issues. This study contributes to the advancement of knowledge in the field of social responsibility through its practical application regarding concepts of sustainable development which have mainly been theoretical. The authors would like to thank the two anonymous reviewers for many helpful comments and suggestions.

Highlights

  • An increasingly important aspect of corporate management in recent decades has been the incorporation of corporate social responsibility (CSR), a construct that emphasises the obligation of companies to integrate social and environmental parameters into their modus operandi and their long-term development policies (Persais, 2002)

  • To test the adequacy of this new CSR measurement scale, a quantitative study based on personal surveys of Spanish customers of hotel companies were designed

  • A strong current trend is the use of sustainable development theory to propose a new dimensioning of CSR composed of economic and social and environmental aspects (Bigné et al, 2005; Panapanan et al, 2003; Panwar et al, 2006; Van Marrewijk, 2003)

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Summary

Introduction

An increasingly important aspect of corporate management in recent decades has been the incorporation of corporate social responsibility (CSR), a construct that emphasises the obligation of companies to integrate social and environmental parameters into their modus operandi and their long-term development policies (Persais, 2002). This phenomenon can be explained because of an increased pressure on certain social and economic factors, the greater need for transparency in organizations, and as a reaction to social and environmental disasters (Swaen & Chumpitaz, 2008).

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