Institutional drivers of sustainability reporting in the global tourism industry

• Ali Uyar ^[1] ; Abdullah Karaman ^[3] ; Merve Kilic ^[2]
  1. [1] La Rochelle Business School

     La Rochelle Business School

     Arrondissement de La Rochelle, Francia

     
  2. [2] Independent Researcher, Samsun, Turkey
  3. [3] College of Engineering and Technology, American University of the Middle East, Kuwait

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• Localización: Tourism economics: the business and finance of tourism and recreation, ISSN 1354-8166, Vol. 27, Nº. 1, 2021, págs. 105-128
• Idioma: inglés
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• Resumen

  • The objective of this study is to test whether institutional factors are associated with sustainabilityreporting adoption (i.e. presence) and the number of sustainability reports (i.e. quantity) in thetourism sector worldwide. We compiled data regarding three pillars of the institutional envi-ronment (i.e. governance, social, and environmental performance) and macroeconomic andsector-level control variables from different sources for the years from 2011 to 2016. We ranPanel Logistic and Poisson regression analyses with random effects after preliminary PooledLogistic and Poisson regression analyses. The findings implied that the overall sustainable devel-opment of countries as measured by three indicators (i.e. governance, social, and environmental)are important forces behind a sustainable tourism industry, although they are not all encompassing.In particular, governance and ecological circumstances are more relevant than the social devel-opment of nations in disclosing sustainability information regarding the tourism industry.