The changing institutional logics behind sustainability reports from the largest hotel groups in the world in 2014, 2018 and 2021
Bibliographic Data
| ID | 11443518 |
|---|---|
| Authors | Mireia Guix (0000-0002-7294-8373, The University of Queensland, corresponding author), Juan José Nájera Sánchez, Juan José Nájera (0000-0003-1012-6136, Universidad Rey Juan Carlos), Ma Jesús Bonilla Priego (Universidad Rey Juan Carlos), Xavier Font (0000-0003-1770-6213, University of Surrey) |
| Year | 2025 |
| Volume | 106 |
| Pages | 105031 |
| Publication date | 2025-02-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Tourism Management (JOURNAL) |
| Journal identifiers | ISSN: 0261-5177 • E-ISSN: 1879-3193 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.tourman.2024.105031 |
| OpenAlex | W4401842540 |
| Language | EN |
| Citations received | 9 |
| References cited | 48 |
We develop a content analysis framework that uses a pattern matching technique and a priori coding of stakeholder inclusiveness and engagement, and materiality of sustainability reports. Our analysis identifies the institutional logics behind the sustainability reports of the largest 50 international hotel groups in 2014, 2018, and 2021. We find that the quantity (under 60%) of sustainability reports barely increases over the eight years, but the quality improves. While multiple logics coexist, reporting evolves from a predominant market logic towards a more stakeholder logic, which results in greater transparency and more compliance with increasingly regulated reporting requirements. A longitudinal analysis shows that materiality orientation changes first, followed by stakeholder orientation, and, finally, transparency. We exemplify the values of institutional logics to analyze the multiple and conflicting rationales for the largely subjective and ambiguous practices that shape the quality of sustainability reports
Business · Economic geography · Geography · Political science · Regional science · Sustainability · Diverse Aspects of Tourism Research · Environmental Sustainability in Business · Sport and Mega-Event Impacts
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| Citations per year | 9 |
|---|---|
| Citation span | 2025 - 2026 (2) |
| Highly cited | No |