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首页> 外文期刊>Asian Journal of Sustainability and Social Responsibility >Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups
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Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups

机译：毛里求斯的企业社会责任：跨国酒店集团年度报告分析

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Abstract The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius. Content analysis method is used to identify the social responsibility patterns found in their annual reports. This study thus investigates the level and the reasons for CSR disclosure of multinational groups in the hospitality sector in Mauritius through a review of their annual reports. The aim is to explore the possibility of using the legitimacy theory as a plausible explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to be an interesting case study as the hotel industry is one of the main engines of growth and the country is also actively trying to attract foreign investors in terms of FDI and multinational enterprises (MNEs). Furthermore, the country has also made it mandatory for profit making entities to devote 2% of their book profits to CSR activities since 2009. The annual reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR reporting is prevalent among all the hotel groups in the sample but there is no primary area of CSR focus in the sector. The emphasis placed on CSR also varies significantly. Furthermore, the majority of the CSR information tend to relate to particular categories showing that the hotel groups take a narrow view of CSR and tend to prioritise particular areas at the expense of others. The findings also suggest that the disclosures tend to have a public-relations bias, with ‘good news’ type of disclosures being mostly dominant while ‘bad news’ disclosures tend to be minimal. The findings thus provide some support for legitimacy theory in explaining CSR disclosures.
机译：摘要本文旨在确定毛里求斯顶级跨国酒店集团的企业社会责任报告水平。内容分析方法用于识别在其年度报告中发现的社会责任模式。因此，本研究通过审查其年度报告，调查了毛里求斯酒店业跨国集团披露CSR的水平和原因。目的是探索在发展中国家的背景下，将合法性理论用作跨国酒店集团对CSR报告做法的合理解释的可能性。事实证明，毛里求斯是一个有趣的案例研究，因为酒店业是增长的主要引擎之一，而且该国还积极尝试吸引外国直接投资和跨国企业（MNEs）方面的外国投资者。此外，自2009年以来，该国还强制性要求营利性实体将其账面利润的2％用于企业社会责任活动。使用全球报告倡议组织（GRI）指标对6家酒店集团的年度报告进行了分析。该研究表明，样本中所有酒店集团中都普遍存在企业社会责任报告，但该行业没有企业社会责任关注的主要领域。对企业社会责任的重视程度也大不相同。此外，大多数CSR信息往往与特定类别有关，这表明酒店集团对CSR的看法狭窄，并且倾向于以牺牲其他区域为代价对特定区域进行优先排序。调查结果还表明，这些披露倾向于具有公关偏见，“好消息”类型的披露主要占主导地位，而“坏消息”类型的披露则很少。因此，这些发现为合法性理论解释企业社会责任披露提供了一些支持。

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