Corporate social responsibility and sustainability balanced scorecard: The case study of family-owned hotels |
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| Affiliation: | 1. Institute of Business and Management, National Chiao Tung University, 4F, 114, Sec. 1, Chung-Hsiao W. Rd., Taipei City 100, Taiwan;2. Department of Tourism Management, Chinese Culture University, Taipei, Taiwan;3. College of Management, National Chiao Tung University, HsinChu, Taiwan;1. University of Castilla-La Mancha, Cobertizo San Pedro Mártir s/n, 45071 Toledo, Spain;2. Universidad Autónoma de Chile, Santiago, Chile;1. University of Southern Santa Catarina (Unisul), Brazil;2. Research Group on Energy Efficiency and Sustainability (Greens), Unisul, Brazil;3. Cambridge Centre for Environment, Energy and Natural Resource Governance (C-EENRG), Department of Land Economy, University of Cambridge, United Kingdom;4. International Relations, Unisul, Brazil;5. Production Engineering, Unisul, Brazil;6. Production Engineering, Federal University of Santa Catarina, Eng. Agronômico Andrei Cristian Ferreira Street, Florianopolis, Brazil;1. The Hong Kong Polytechnic University, School of Hotel and Tourism Management, 17 Science Museum Road, TST East, Kowloon, Hong Kong;2. Antai College of Economics and Management, Shanghai Jiao Tong University, 535 Fa Hua Zhen Road, Shanghai 200052, China |
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| Abstract: | This research aims to find empirical support for the benefits of Corporate Social Responsibility (CSR) to family-owned hotels by identifying paths through which CSR influences business. The Sustainability Balanced Scorecard (SBSC) concept is used to assess the perceived importance of relationships between CSR and business performances to support the goals of the case hotels. SBSC breaks the business down into five dimensions namely; Financial, Customer, Internal Business, Learning & Growth and Non-Market Perspective, which is CSR in this study. The results of partial least squares (PLS) regression using the sample consisting of three stakeholders (i.e., two hundred customers, seventy employees and thirty managers) of family-owned hotels delivered several findings: (i) both the employee and manager group shows that CSR has a significant influence on BSC dimensions with variance (ii) all of the stakeholder groups support the significant relationship between CSR and goals and (iii) all of the stakeholder groups confirm the causal relationship among BSC dimensions with variance. Lastly, we conclude the paper by discussing implications for family-owned hotels as well as addressing limitations. |
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| Keywords: | Corporate social responsibility Balanced scorecard Sustainable balanced scorecard Family-owned hotels |
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