مقاله انگلیسی تعیین کنندگان شیوه های افشاگری تغییرات آب و هوایی شرکت های هتل جهانی
Abstract
Keywords
Introduction
Hotel industry and climate change
Theoretical foundation
Conceptual framework and development of research hypotheses
Methodology
Results
Discussion
Conclusion
Impact statement
Credit author statement
Funding
Declaration of competing interest
Appendix.
References
ABSTRACT
The purpose of this paper was to develop a theoretical model of climate change disclosure in the hotel industry that builds on stakeholder and institutional theories from the broader sustainability and carbon disclosure literature. A second aim was to develop a climate change disclosure index for the hotel industry and use it to empirically investigate climate change-related disclosure of 183 largest hotel companies in the world. Findings suggest that while several indicators were relatively well disclosed (e.g., within the strategy and policy dimensions), many others were rarely disclosed. The hotel company’s listed status, presence of proprietary brands, CDP adoption and GRI adoption were found to be positively related to disclosure likelihood and extent of disclosure, confirming the role of stakeholder and institutional pressures in motivating hotel companies to disclose their climate change-related information, as proposed in the theoretical model. The study contributes to a greater understanding of observed variations in carbon reporting and formulates recommendations for carbon disclosure practices and policy development for the future.
Introduction
The last decade has seen unprecedented growth in understanding climate change (CDSB, 2019), leading to increased efforts to reduce greenhouse gas (GHG) emissions to combat global warming. The Paris Agreement adopted by the international community in 2015 calls for global commitment and collaboration in addressing climate change and sets high GHG emissions reduction goals (UNFCCC, 2015).