Corporate Social Responsibility of Ukrainian tourist enterprises: identity, strategy and performance
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Date
2018-12
Authors
Kubareva, Iryna
Кубарева, Ірина Володимирівна
Кубарева, Ирина Владимировна
Maliarchuk, Olga
Малярчук, Ольга Георгіївна
Малярчук, Ольга Георгиевна
Pohuda, Nataliia
Journal Title
Journal ISSN
Volume Title
Publisher
Alexandru Ioan Cuza University Press
Abstract
This paper investigates the level of Corporate social responsibility (CSR)
development of two groups of Ukrainian tourist enterprises (tour operatorsfranchisers and travel agencies-franchisees). The system of metrics has been
proposed in order to justify CSR assessment and performance on the base of the
Balanced Scorecard (BSC) approach in terms of identification of four stakeholder
groups (consumer, business community, employees and society). Based on a sample
of 179 Ukrainian tourist enterprises, regression results show that there is a strong
positive relationship between the independent variables (the number of CSR
development programs with staff participation; transparency in corporate reporting
index and the number of social projects aimed at the development of local community
and society) and the resulting indicator of CSR performance – a franchise business
network. We have discovered that the CSR activity significantly increases the
number of franchises, which is the key factor of CSR performance from a strategic
perspective.
Description
Keywords
Corporate social responsibility (CSR), tourist enterprises, stakeholder theory, CSR strategy, CSR performance
Citation
Kubareva I. Corporate Social Responsibility of Ukrainian tourist enterprises: identity, strategy and performance / Iryna Kubareva, Olha Maliarchuk, Nataliia Pohuda // Eastern Journal of European Studies. – 2018. – Vol. 9, Iss. 2, December. – P. 145–167.