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CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda

Ibrahim A. Alatawi, Collins G. Ntim, Anis Zras, Mohamed Elmagrhi Orcid Logo

International Review of Financial Analysis, Volume: 89, Pages: 102734 - 70

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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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...

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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
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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

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