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World Sustainability Series
International
Business,
Trade and
Institutional
Sustainability
World Sustainability Series
Series Editor
Walter Leal Filho, European School of Sustainability Science and Research,
Research and Transfer Centre “Sustainable Development and Climate Change
Management”, Hamburg University of Applied Sciences, Hamburg, Germany
Due to its scope and nature, sustainable development is a matter which is very
interdisciplinary, and draws from knowledge and inputs from the social sciences
and environmental sciences on the one hand, but also from physical sciences and
arts on the other. As such, there is a perceived need to foster integrative approaches,
whereby the combination of inputs from various fields may contribute to a better
understanding of what sustainability is, and means to people. But despite the need
for and the relevance of integrative approaches towards sustainable development,
there is a paucity of literature which address matters related to sustainability in an
integrated way.
Fernanda Frankenberger
Editors
International Business,
Trade and Institutional
Sustainability
123
Editors
Walter Leal Filho Paulo R. Borges de Brito
European School of Sustainability College of Business
Science and Research Colorado State University
HAW Hamburg Fort Collins, CO, USA
Hamburg, Germany
Fernanda Frankenberger
Universidade Positivo
Curitiba, Paraná, Brazil
Pontifical Catholic University
of Paraná (PUCPR)
Curitiba, Paraná, Brazil
This Springer imprint is published by the registered company Springer Nature Switzerland AG
The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Preface
Global, social, and environmental trends represent pressing concerns for the future
of the planet and human populations. The environmental Kuznets curve suggests
that economic development initially leads to environmental deterioration, but after a
certain level of economic growth, a society begins to improve its relationship with
the environment and environmental degradation levels reduce.
International trade tends to increase as a result of economic development in
developing countries. As countries begin to industrialize, they experience envi-
ronmental degradation as a result of economic activity moving from subsistence
farming in rural areas to industrial activities in urban factories.
However, as incomes continue to grow, citizens become increasingly willing to
pay for cleaner water and air, and environmental quality begins to improve as
cleaner technologies are adopted.
Thus, it has been shown that as international trade boosts income, the result is
not a so-called race to the bottom, but instead a race to the top as wealthier countries
are increasingly willing to pay for environmental quality. Similarly, it has been
shown that international business in a free trade environment allows a free flow of
cleaner technologies to spread across borders. More recent research suggests that
international business has not only facilitated access to clean technologies but also
led to more rapid adoption of these technologies by poor countries.
At the company level, the concepts of sustainability and corporate social
responsibility (CSR) have been spread worldwide and are considered to be one
of the most important themes to emerge in recent decades as pressing concerns for
the future of the planet and human populations increase. CSR and sustainability
have come to represent an important dimension of corporate strategy for business
firms across the globe, with an increasing number of companies—and institutions—
trying to determine, monitor, and improve the social and environmental impacts
of their operations. Despite such an explosion of interest, effective incorporation of
sustainability into business practices and management faces serious obstacles,
raising the need for more research and implementation. One of the major obstacles
is not that clean technologies are not available, but that they often come at a much
higher cost than traditional technologies.
v
vi Preface
vii
viii Contents
Sustainability Reporting
Sustainability Reporting in Australian Universities: Case Study
of Campus Sustainability Employing Institutional Analysis . . . . . . . . . 945
Gavin Melles
Sustainability Reporting in Higher Education Institutions:
What, Why, and How . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975
Naif Alghamdi
“Reaching for the STARS”: A Collaborative Approach
to Transparent Sustainability Reporting in Higher Education,
the Experience of a European University in Achieving
STARS Gold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 991
Maria J. Kirrane, Chris Pelton, Pat Mehigan, Mark Poland,
Ger Mullally and John O’Halloran
Comfortable Environment: The Formation of Students-Architects’
Professional Consciousness in the Paradigm of Sustainable
Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1009
Olga Melnikova
Students and University Teachers Facing the Curricular Change
for Sustainability. Reporting in Sustainability Literacy and Teaching
Methodologies at UNED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1021
A. Coronado-Marín, M. J. Bautista-Cerro and M. A. Murga-Menoyo
Unfolding the Complexities of the Sustainability Reporting Process
in Higher Education: A Case Study in The University of British
Columbia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1043
Kim Ceulemans, Carol Scarff Seatter, Ingrid Molderez,
Luc Van Liedekerke and Rodrigo Lozano
xiv Contents
Note: An earlier version of this article was presented as a working paper under the Working Paper
Series organized by the School of Professional Education and Executive Development at The Hong
Kong Polytechnic University.
A. W. Ng (B) · P. Tavitiyaman
School of Professional Education and Executive Development, College of Professional and
Continuing Education, The Hong Kong Polytechnic University, Kowloon, Hong Kong
e-mail: [email protected]
P. Tavitiyaman
e-mail: [email protected]
1 Introduction
The process of corporate social responsibility (CSR) has been explored and strate-
gically implemented by many hospitality organizations, regardless of their size and
scale in operations (Raub and Blunschi 2013). Proposing the CSR practices from the
company’s perspectives reflects a lot of positive outcomes. The benefits of CSR are
to increase financial performance, reduce operating costs, improve staff commitment
and involvement, enhance the capacity of innovation, promote brand reputation and
image, gain new product opportunities, and stimulate customer’s awareness (Raub
and Blunschi 2013; Vogel 2005).
In fact, many stakeholders would draw much their attention to a company’s CSR
practices and implementation. CSR disclosure can be one of the effective market-
ing tools in expressing the company responses on those issues. CSR disclosure can
inform the public concern and express the actions taken on social and environmental
impacts (Cuganesan et al. 2010). However, the presentation of CSR information is
likely to vary across different industries. The content of CSR disclosure informa-
tion, contained in both corporate annual report and standalone document would be
interpreted and presented in different formats as driven by how the society may per-
ceive (Cuganesan et al. 2010; Deegan et al. 2002). For instance, a company with a
higher CSR profile could report contents in a way to change public perception while
deflecting attention in comparison with a company with lower CSR profile (Cugane-
san et al. 2010). CSR disclosure reporting has also been investigated with respect
to the reporting characteristics, the producing organization, and how it is used by
external stakeholders (Bebbington et al. 2008).
The hotel industry is one of the global industries that have applied CSR con-
cept in its management and operations. With the uniqueness of industry’s nature,
the hotel industry is an industry that faces issues of energy overconsumption and
unhealthy working environment (Jones et al. 2006). The company culture, hoteliers’
leadership, hotel characteristics also influence CSR practices and implementations
within hotels (Mackenzie and Peters 2014). For instance, if a hotel would prefer to
monitor employee actual behavior of performance, the hoteliers are encouraged to
set its corporate policy to mandate employees’ actions (Mackenzie and Peters 2014).
In contrast, a more flexible workplace environment could improve environmental
awareness in both employees’ and managers’ perspectives compared to a more con-
trol working environment. Many hotels have introduced various CSR practices and
implications to inform the public of their responsibilities such as scholarships, train-
ing courses, recycling and reducing waste at the Housekeeping and Food and Bev-
erage Departments, and volunteer work by hotel employees to assist the community
(Mackenzie and Peters 2014).
However, when it comes to disclosing CSR reports and practices, few studies have
investigated the complexity of CSR disclosure reporting practices (Bebbington et al.
2008). Some top hotels and hotel executives have reported mostly on their charitable
donations and human resources but seemed to lack environmental issues, vision and
values (Hocomb et al. 2007). As a result, these hotels are criticized by the community
Corporate Social Responsibility and Sustainability Initiatives … 5
on their operational practices, which in turn could cause social and environmental
concerns. This can be questioned to the point that what sort of information is relevant
and appropriate for disclosure to the public to reflect a hotel’s performance in CSR.
In light of these issues, the purpose of this study is to: (1) explore the variations
in CSR disclosures from the perspectives of global chain hotels with reference to
the proposed framework, and (2) review the range of practices for CSR and sus-
tainability among selected international hotel groups with noticeable operations in
Asian and Western regions. Hospitality and tourism businesses are expanding around
the world, it has become a challenge for hoteliers to create an effective strategy in
aligns with CSR on a global scale. CSR disclosure can nevertheless be explored in
three perspectives: public relations, enterprise risk management and an integrated
management approach.
2 Literature Review
CSR has traditionally been considered as a model for corporations to take actions
to be a good corporate citizen covering legal and ethical standards for their broad
stakeholders. In more recent years, the concept of sustainability has gained further
recognition to complement with the scope of CSR in explaining what corporations
should further their responsibility for the environment under a globalized economy.
With reference to Lele (1991), Sustainability is about “Ensuring that development
meets the needs of the present without compromising the ability of future generations
to meet their own needs”. Gray and Bebbington (2001) characterized Sustainability
as “Treating the world as if we intended to stay”. More recently, Sustainability is
considered as “Actions and approaches adopted by organizations compatible with,
and contributing to, sustainable development (Hopwood et al. 2010).” Hopwood
et al. (2010) also pointed out three main types of sustainability, namely economic,
environmental and social sustainability.
Further, the international accounting authority IFAC (2011) noted, “This defini-
tion also requires organizations to take into account the wider and longer-term con-
sequences of decisions. This is the route to achieving long-term sustainable value
for investors and stakeholders, and involves considering the impact of economic
activities—things bought, investments made, waste and pollution generated—on the
natural and human resources on which they depend, to avoid irreparable damage to
the productive capacity of these resources”.
Due to the social trend of stakeholders (e.g., groups or individuals who can impact
or being influenced by the success of organizational objectives), CSR becomes a cen-
tral remark of the corporate strategy by many organizations. However, SCR reporting
and implementation are still largely unregulated and unilateral; hence, the organiza-
tion develops CSR initiatives via voluntary disclosure (Medrado and Jackson 2016).
6 A. W. Ng and P. Tavitiyaman
The hospitality and tourism industry would be motivated to implement the CSR pol-
icy because it can enhancing corporate reputation, increasing customer and employee
loyalty, attracting new investors, and developing new market share and productivity
(Medrado and Jackson 2016).
The legitimacy concept describes the notion of how the society and companies react
and respond to the CSR practices legitimately. Legitimacy theory is commonly used
in CSR accounting and reporting literature, which is to describe the agreement of
social practices by organizations (Hopwood 2009; Mahadeo et al. 2011; Monfardini
et al. 2013). In fact, there is apparently a social contract between a company and
society, the society has expectations on how a company should operate its business
(Cuganesan et al. 2010). The judgment of legitimacy theory is to disclose informa-
tion in light of the society’s expectation; however, managers could have a different
perception in interpreting the concept of society’s expectation (Lanis and Richard-
son 2013). As a consequence, CSR disclosures are like to be inconsistent across
companies and industries.
In prior studies, CSR disclosure is described as the process of providing infor-
mation designed to discharge social accountability and the contents might include
information in the annual report, special publications or even socially oriented adver-
tising (Gray et al. 1987). More recently, Lanis and Richardson (2013) suggested that
companies should present their CSR disclosure reporting to enhance their reputation,
especially in the aspects of the environmental, social and ethical issues. Moreover,
some other prior studies harnessing legitimacy theory have found a positive rela-
tionship between community concern and CSR disclosure on particular social and
environmental issues (Deegan et al. 2002; Lanis and Richardson 2013). As a grow-
ing trend of observing internationally acceptable practice, companies may consider
adopting international reporting standard, such as Global Reporting Initiative (GRI),
as a means to be perceived by stakeholders as “legitimate”.
Examining the international hotel industry, Chung and Parker (2010) investigated
the developments of integrating hotel environmental strategies through management
control. Chung and Parker (2010) further revealed the emergence of “Triple-bottom
Line Framework” of reporting in the case of the hospitality industry in Singapore.
The triple bottom line includes financial, social, and environmental outcomes and
impacts of its operations.
The CSR reporting has been criticized as being used as a tool to enhance public
relations without substantial contributions (Saha and Darnton 2005; Moneva et al.
Corporate Social Responsibility and Sustainability Initiatives … 7
2006). Many large hotels use CSR as a marketing tool while embedding CSR con-
cepts into company mission statements (Mackenzie and Peters 2014). For instance,
according to Jones et al. (2006), the pub operators in the UK use CSR concepts
in the promotion of the balance of responsibilities among producers, retailers, gov-
ernment regulators and consumers. These initiatives to demonstrate good relations
with the public includes communicating to the stakeholders about the responsible
alcohol consumption, discouraging excessive drinking, and training staff on how to
sell alcohol responsibly.
In addition, other management initiatives to improve public relations consist of the
provision areas of smoking and disabled customers and showing committed customer
services to prospect customers. The recent concept of green marketing, for instance,
would also give incentives for vendors to focus on their “green features” in their
marketing and promotion.
3 Framework Development
(iii) Integrated Innovation Management (IIM). It attempts to deal with CSR and
sustainability in n integrated manner while adopting the Triple-Bottom-line
reporting approach. It requires development of internal management systems
to deal with CSR and Sustainability matters on a continuous basis. It may
develop median to long-term commitments as competitive advantage.
4 Methodology
5 Findings
Table 2 (continued)
Case Capital market base Main disclosure emphases
A3 Both Hong Kong and Shanghai • Obtained Platinum award, Corporate and
Employee Contribution Programme, Community
Chart, Hong Kong
• “The Group has always focused on the
improvement of staff remuneration and welfare.
During the Reporting Period, the Group continued
to work on improving staff remuneration and
raising the fixed salary for all staff of our
wholly-owned subsidiaries. The Group has also
continued to optimise the supplementary medical
insurance program and the supplementary
commercial medical insurance coverage for
retired personnel for our staff. In addition, the
Group also timely provides funding assistance for
those employees in need”
• Continue to promote modification projects in
relation to its new energy conservation technology
system, completing system modification in its
hotels in China involving primarily air source and
residual heat-recovery, and the effect of energy
conservation was considered remarkable
W1 London (‘BBB’ long-term corporate credit ratings) • “Corporate responsibility (CR) is central to the
way we do business and is a key part of our
responsible business practices. We treat it as a
strategic business issue, believing CR only makes
sense if it aligns to our vision of becoming one of
the world’s great companies by creating Great
Hotels Guests Love”
• Adopted GRI standard for regular reporting and
performance measurement
• Issue a Corporate Responsibility Committee
Report
• Innovation through integration: “We acknowledge
there is a tension between tourism and the
environment but we believe this can be a creative
one, providing an opportunity to find innovative
solutions to the environmental, social and
economic effects of our business”
• Develop specific performance measures: kWh
consumed for per available room
W2 Euronext (‘BBB-’ long-term and ‘A-3’ short-term) • A comprehensive program with commitments to
sustainability
• Seven pillars, namely Health, Nature, Carbon,
Innovation, Local Communities, Employment and
Dialogue (with partners)
• Integrated into design of hotels and daily
operations
• Twenty one commitments to sustainability
• Specific targets are made for Health and Nature
pillars; e.g. reducing use of water and responsible
eating
• “Reinventing hotels for a sustainable future” as a
decisive competitive advantage
• Adopted ISO14001 certification, UN Global
Compact Indicators and GRI standard
(continued)
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and watched him, then she put her little hand softly on his
arm.
He started, but did not look at her; his eyes were on the
rushing water.
"So I did. Little pitchers have long ears they say, but it's
true."
"All right. One day I'll drive over for the three of you.
Would the Captain like to come too?"
Then she told her story, and Charity was not best
pleased.
Charity sniffed.
"It's not secret at all if you know all about it," she said.
"You've spoiled the whole thing!"
Faith felt inclined to cry, but Hope told her that Charity
had come home tired and cross, and that she didn't mean
what she said, and when the sisters met at tea Charity was
her bright self again, and quite interested about writing her
sealed letter to the captain.
"And you did hear about him first, didn't you?" she
cried.
Charity nodded.
After tea, Charity wrote her letter, and Hope was very
busy soaking her mint in hot water, and pouring it into a
bottle which she begged from her aunt. She managed to
put a drop or two of vinegar in it and some salt, so she
assured her sisters it was quite as nasty as it ought to be.
And then there was a great fuss sealing the packages up.
Granny found an odd bit of sealing wax she lent them.
Charity read her sentence out proudly to her sisters in
which the Pirate's name was buried. It was this:
"First read end down. Cut all right dates with easy little
letters."
And she added below: "Follow this advice and you will
find what you want."
She took the packages off that same evening, but only
left them at the door for him, as Granny said she was not to
stay, for bed-time was close at hand.
CHAPTER VII
THE PIRATE'S HOME
"I don't feel like one," said Faith, smiling. "Is old Mr.
Cardwell very dreadful? Everybody says he is. If we go to
tea there, shall we have to see him?"
"I don't think you will. He is the last person in the world
to have children about him. Poor old man! He has always
rebelled against his fate, and as he gets older seems to
grow more bitter and angry. He used to hunt a great deal,
but he has been stretched helpless on a bed for nearly ten
years, and I don't think he is able to raise his hand to his
mouth. It is very, very sad, and no one seems able to help
him."
They had a very nice tea, and as they were going away,
Lady Melville said:
"My boys come home next week for the Easter holidays.
I wish they were not quite so big, for they would be better
companions for you, but we must try and get some young
people in the neighbourhood together one day and then you
must all come too."
"I like going out to tea anywhere," she said; "I like
having tea with Timothy, and he has no garden."
"Your eyes must not look away from what you are
doing. If your brain insists that they do not, you are the
master of your members, and the same with your hands
and your feet. Charity need not let her feet kick the legs of
her chair when she is impatient, nor need Hope bite her
finger nails, nor Faith slip her feet in and out of her shoes.
Don't say, 'I can't help it,' for that is letting your hands and
feet manage you, instead of you managing them!"
They had the most delightful drive, and the Pirate was
most amusing.
"I wish I could cut off a slice of this house and stick it
on to yours," said the Pirate.
Faith shrank back, then fighting with her fears she took
hold of the Pirate's hand.
Old Mr. Cardwell looked at her tiny face with its earnest
eyes, and pointed chin, and sensitive little mouth, and was
speechless.
Faith wore a grey hat and coat, and the simile was apt.
"Timothy his name is. He isn't ill like you, but he has a
beard, and his eyes are blue. I think I came to see you to
tell you about him."
Faith looked at him with her great eyes. Then she bent
forward eagerly:
He told her the trap was at the door, and Faith rose at
once and shook hands with the invalid.
The Pirate knew how many times his father's door had
been shut upon unwelcome visitors, and he took Faith away
with a glad heart.
CHAPTER VIII
CHARITY PLAYS TRUANT
THE very next day the three little girls met Lionel and
Fairfax Melville at the village shop.
Charity was shopping for her aunt, and she was doing it
with her most important air. Hope and Faith were outside
the door looking in at the window, and wondering if it would
be very wicked in war-time to buy two pennyworth of
sweets. Suddenly two cyclists dashed up and dismounted.
They were boys of fourteen and fifteen, and had come to
the shop to buy some machine oil. They did not notice Faith
and Hope, but stared at Charity, and then the elder, Lionel,
who had a very frank, easy way with him, said:
"I believe you're Carrots, aren't you? The Pater calls you
that."
She had finished her shopping, and did not like to linger,
but as she was going out she said:
They did not see the boys again for some days, and
then Charity met with a nasty accident, and Fairfax came to
her aid. She was trying to get some marshmallows that
grew by the side of the river, and in stretching out for them,
she fell in. Happily a tree stretched over the water, and she
managed to get hold of a branch, and cling on to it, whilst
she called wildly for help. Fairfax and Lionel were fishing a
short distance off, and Fairfax came up and soon pulled her
up to the bank again.
"Thank you for pilling me out," she said. "You're the one
that likes books, aren't you?" Fairfax nodded.