Search results

This study aims to investigate the influence of learning organization characteristics on sustainability outcomes in the tourism sector, with a specific focus on sustainable tourism practices. It seeks to gain insights into how organizations in the tourism industry contribute to sustainability efforts.

This research used a survey method to gather data from employees working in five leading Indian tourism companies. The study was designed based on the theoretical frameworks of triple bottom line theory and organizational learning theory, with quantitative analysis conducted using structural equation modeling through Smart PLS 4 software.

This study reveals that learning organizations play a crucial role in promoting sustainable practices and yielding positive sustainability outcomes in the tourism sector. The results demonstrated significant positive relationships and mediation effects, highlighting the substantial impact of learning organization characteristics on enhancing sustainability efforts within the industry.

This study’s findings provide actionable insights for refining organizational strategies and formulating policy recommendations to strengthen sustainability initiatives within the tourism sector. In addition, this research contributes valuable knowledge to the expanding field of sustainable tourism management and best organizational practices.

This study contributes to the field by offering empirical evidence on the interplay between learning organization characteristics, sustainable tourism practices and sustainability outcomes within the tourism sector. Its focus on addressing sustainability challenges in this industry context provides valuable insights for industry stakeholders and policymakers, guiding them in formulating effective strategies and decisions to enhance sustainability efforts.

This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises.

This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships.

Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting.

This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms.

This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms.

This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country.

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.