摘要
旅游企业社会责任的结构维度基本上沿用了社会责任"金字塔"模型,而构建于制造业的这一传统模型并不完全适用于旅游企业,该研究旨在对旅游企业社会责任的结构维度进行探索性研究。文章通过从巨潮资讯、东方财富网和公司官网等相关渠道获取历年来我国旅游上市公司发布的企业社会责任报告,运用扎根理论分析方法,采用QSR Nvivo 11.0软件对原始资料进行开放式编码、主轴编码以及选择性编码,归纳提取出上市旅游企业社会责任的8个核心范畴,即经济责任、法律责任、环境责任、社区责任、员工责任、顾客责任、政治责任和伙伴责任,并进一步构建出上市旅游企业社会责任的结构维度和内容体系。该研究从理论上厘清了上市旅游企业社会责任的结构维度,在实践方面对旅游企业的CSR实践和信息披露也具有借鉴意义。
In recent years,the tourism industry has shown an important position in China.s national economy and social development.It has become the important industries to promote industrial restructuring,expanding domestic demand and changing the economic growth mode.With the scale of China.s tourism market continuing to expand,due to the lack of social responsibility of tourism enterprises,the tourism industry which known as the＂smoke-free industry＂,has triggered a series of negative environmental and social problems,such as environmental pollution,ecological detrution,excessive consumption of resources,no guarantee of employee rights and interests,low quality of service and so on.However,the development of the excessive cost of resources is not conducive to social sustainable development.Therefore,government,non-profit organizations and the public attribute the environmental and social issues to tourism enterprises.They believe that tourism enterprises should undertake more social responsibility for the ecological and environmental protection,energy saving,promote employment,provide quality services,tourism poverty alleviation and other public welfare undertakings.At the same time,tourism enterprises fulfilling social responsibility is also are beneficial for promoting enterprise cohesion,establishing a good image,and promoting the sustainable development of business needs.Therefore,through deep exploration of the structure dimension and content system of tourism enterprise social responsibility,which can direct the tourism enterprises to construct and improve their social responsibility system and promote the tourism enterprises to fulfill their social responsibility more effectively in the business process,it is also of great significance for tourism enterprises to create shared value and realize sustainable tourism development.Therefore,in recent years,the social responsibility was wide-spread concerned by the tourism enterprises,the government and the academic community.This study aims to explore the structure model of corporation social responsibility in the tourism industry.The structural dimension of tourism CSR is basically inherited the＂pyramid＂model of social responsibility,and this traditional model built in manufacturing is not fully applicable to tourism enterprises.Compared with the manufacturing enterprises,tourism enterprises undertake a broader,deeper responsibilities.The purpose of this study is to explore the structural dimensions of social responsibility of listed tourism enterprises.Based on the corporate social responsibility reports over the years from 2007 to 2016 issued by China.s tourism listed companies from Cninfo,Eastmoney,and the corporates＇ official websites and etc.,this paper uses grounded theory and the QSR Nvivo 11.0 software to conduct the open coding,spindle coding and selective coding of the original data.8 core categories of social responsibility of listed tourism enterprises are extracted,namely,economic responsibility,legal responsibility,environmental responsibility,community responsibility,employee responsibility,customer responsibility,political responsibility and partner responsibility.And the structural dimension and content system of social responsibility of listed tourism enterprises are constructed.This study has important implications both in theory and in practice,this study clarifies the structural dimension of social responsibility of listed tourism enterprises in theory,and also has important implications for the CSR practice and information disclosure of tourism enterprises.
作者
胡兵
李婷
文彤
HU Bing1, LI Ting1, WEN Tong2(1. School of Tourism Management, Hunan Normal University, Changsha 410006, China; 2. Department of Tourism Management, School of Management, Jinan University, Guangzhou 510632, China)
出处
《旅游学刊》
CSSCI
北大核心
2018年第10期31-40,共10页
Tourism Tribune
基金
湖南省哲学社会科学基金青年项目"资源基础理论视角下企业社会责任的战略效应研究"(16YBQ051)资助~~
关键词
旅游企业
企业社会责任
扎根理论
结构维度
tourism enterprises
corporation social responsibility
grounded theory
structure dimension
