Journal article 1162 views 405 downloads
CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
International Review of Financial Analysis, Volume: 89, Pages: 102734 - 70
Swansea University Author:
Mohamed Elmagrhi
-
PDF | Version of Record
© 2023 The Authors. Published by Elsevier Inc. Distributed under the terms of a Creative Commons Attribution 4.0 License (CC BY 4.0).
Download (4.81MB)
DOI (Published version): 10.1016/j.irfa.2023.102734
Abstract
This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to sy...
| Published in: | International Review of Financial Analysis |
|---|---|
| ISSN: | 1057-5219 1873-8079 |
| Published: |
Elsevier BV
2023
|
| Online Access: |
Check full text
|
| URI: | https://cronfa.swan.ac.uk/Record/cronfa63724 |
| Abstract: |
This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to synthesise, appraise and extend current understanding of the existing conceptual/theoretical/empirical literature on the relationship between CSR and corporate financial and non-financial performance measures. We adopt a three-step SLR approach to analyse/review one of the largest SLR datasets employed to-date, consisting of 140 multi-methods and theoretical CSR studies conducted globally across multiple disciplines over the 2004–2019 period, published in top-ranked journals. Our findings are as follows. First, a large number of the existing studies are descriptive and/or draw on single rather than multi-theoretical perspectives. Second, existing studies have focused mainly on how CSR is related to financial performance measures to the neglect of non-financial performance measures. Third, observable methodological limitations include the dearth of qualitative, mixed-methods and cross-cultural/developing/country studies. Finally, we outline opportunities for future research. |
|---|---|
| Keywords: |
CSR, Corporate financial and non-financial performance measures, Tourism firms, Corporate governance, Systematic literature review. |
| College: |
Faculty of Humanities and Social Sciences |
| Funders: |
Swansea University |
| Start Page: |
102734 |
| End Page: |
70 |