The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness

While extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed...

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Detalhes bibliográficos
Autores: Guix, Mireia, Bonilla Priego, María Jesús, Font, Xavier
Formato: artículo
Fecha de publicación:2017
País:España
Recursos:Universidad Rey Juan Carlos
Repositorio:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
OAI Identifier:oai:burjcdigital.urjc.es:10115/27099
Acesso em linha:https://hdl.handle.net/10115/27099
Access Level:acceso embargado
Palavra-chave:Stakeholder theory
stakeholder engagement
materiality analysis
accountability
sustainability reporting
hospitality industry
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spelling The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsivenessGuix, MireiaBonilla Priego, María JesúsFont, XavierStakeholder theorystakeholder engagementmateriality analysisaccountabilitysustainability reportinghospitality industryWhile extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed by the 50 largest hotel groups worldwide, by testing the AA1000 Stakeholder Engagement Standard. We use the three interrelated dimensions (inclusiveness, materiality and responsiveness) to assess the disclosure of how organisations 1) identify and engage with stakeholders, 2) determine the importance of sustainability issues and 3) respond to stakeholder concerns. We find the low transparency and imprecision of decision-making criteria and processes suggest sustainability reporting is more of a legitimisation exercise than one of accountability. We find the stakeholder identification approach does not inform the organisation’s transparency, whereas the dialogue mechanisms used to empower stakeholders, as their participatory role in decision-making and the reporting process, shape the disclosure of materiality and responsiveness. We demonstrate how that the ability to determine stakeholder engagement, materiality analysis and responsiveness of the sustainability reporting process can improve the role of sustainability reports as a mechanism for accountability, and we argue the importance of the alignment between the degree of disclosure on inclusiveness, materiality and responsiveness.Taylor & Francis Online202320232017info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/10115/27099reponame:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlosinstname:Universidad Rey Juan CarlosInglésAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/embargoedAccessoai:burjcdigital.urjc.es:10115/270992026-06-24T12:48:17Z
dc.title.none.fl_str_mv The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
title The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
spellingShingle The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
Guix, Mireia
Stakeholder theory
stakeholder engagement
materiality analysis
accountability
sustainability reporting
hospitality industry
title_short The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
title_full The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
title_fullStr The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
title_full_unstemmed The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
title_sort The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
dc.creator.none.fl_str_mv Guix, Mireia
Bonilla Priego, María Jesús
Font, Xavier
author Guix, Mireia
author_facet Guix, Mireia
Bonilla Priego, María Jesús
Font, Xavier
author_role author
author2 Bonilla Priego, María Jesús
Font, Xavier
author2_role author
author
dc.subject.none.fl_str_mv Stakeholder theory
stakeholder engagement
materiality analysis
accountability
sustainability reporting
hospitality industry
topic Stakeholder theory
stakeholder engagement
materiality analysis
accountability
sustainability reporting
hospitality industry
description While extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed by the 50 largest hotel groups worldwide, by testing the AA1000 Stakeholder Engagement Standard. We use the three interrelated dimensions (inclusiveness, materiality and responsiveness) to assess the disclosure of how organisations 1) identify and engage with stakeholders, 2) determine the importance of sustainability issues and 3) respond to stakeholder concerns. We find the low transparency and imprecision of decision-making criteria and processes suggest sustainability reporting is more of a legitimisation exercise than one of accountability. We find the stakeholder identification approach does not inform the organisation’s transparency, whereas the dialogue mechanisms used to empower stakeholders, as their participatory role in decision-making and the reporting process, shape the disclosure of materiality and responsiveness. We demonstrate how that the ability to determine stakeholder engagement, materiality analysis and responsiveness of the sustainability reporting process can improve the role of sustainability reports as a mechanism for accountability, and we argue the importance of the alignment between the degree of disclosure on inclusiveness, materiality and responsiveness.
publishDate 2017
dc.date.none.fl_str_mv 2017
2023
2023
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/10115/27099
url https://hdl.handle.net/10115/27099
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/embargoedAccess
rights_invalid_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Taylor & Francis Online
publisher.none.fl_str_mv Taylor & Francis Online
dc.source.none.fl_str_mv reponame:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
instname:Universidad Rey Juan Carlos
instname_str Universidad Rey Juan Carlos
reponame_str BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
collection BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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