No Cover Image

Journal article 572 views 90 downloads

CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda

Ibrahim A. Alatawi, Collins G. Ntim, Anis Zras, Mohamed Elmagrhi Orcid Logo

International Review of Financial Analysis, Volume: 89, Pages: 102734 - 70

Swansea University Author: Mohamed Elmagrhi Orcid Logo

  • 63724.pdf

    PDF | Version of Record

    © 2023 The Authors. Published by Elsevier Inc. Distributed under the terms of a Creative Commons Attribution 4.0 License (CC BY 4.0).

    Download (4.81MB)

Check full text

DOI (Published version): 10.1016/j.irfa.2023.102734

Abstract

This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to sy...

Full description

Published in: International Review of Financial Analysis
ISSN: 1057-5219 1873-8079
Published: Elsevier BV 2023
Online Access: Check full text

URI: https://cronfa.swan.ac.uk/Record/cronfa63724
Tags: Add Tag
No Tags, Be the first to tag this record!
first_indexed 2023-06-27T13:22:52Z
last_indexed 2023-06-27T13:22:52Z
id cronfa63724
recordtype SURis
fullrecord <?xml version="1.0" encoding="utf-8"?><rfc1807 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><bib-version>v2</bib-version><id>63724</id><entry>2023-06-27</entry><title>CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda</title><swanseaauthors><author><sid>4def956b7e2d996ad0bfbfcb710b7ef6</sid><ORCID>0000-0003-3803-8496</ORCID><firstname>Mohamed</firstname><surname>Elmagrhi</surname><name>Mohamed Elmagrhi</name><active>true</active><ethesisStudent>false</ethesisStudent></author></swanseaauthors><date>2023-06-27</date><deptcode>BAF</deptcode><abstract>This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to synthesise, appraise and extend current understanding of the existing conceptual/theoretical/empirical literature on the relationship between CSR and corporate financial and non-financial performance measures. We adopt a three-step SLR approach to analyse/review one of the largest SLR datasets employed to-date, consisting of 140 multi-methods and theoretical CSR studies conducted globally across multiple disciplines over the 2004–2019 period, published in top-ranked journals. Our findings are as follows. First, a large number of the existing studies are descriptive and/or draw on single rather than multi-theoretical perspectives. Second, existing studies have focused mainly on how CSR is related to financial performance measures to the neglect of non-financial performance measures. Third, observable methodological limitations include the dearth of qualitative, mixed-methods and cross-cultural/developing/country studies. Finally, we outline opportunities for future research.</abstract><type>Journal Article</type><journal>International Review of Financial Analysis</journal><volume>89</volume><journalNumber/><paginationStart>102734</paginationStart><paginationEnd>70</paginationEnd><publisher>Elsevier BV</publisher><placeOfPublication/><isbnPrint/><isbnElectronic/><issnPrint>1057-5219</issnPrint><issnElectronic>1873-8079</issnElectronic><keywords>CSR, Corporate financial and non-financial performance measures, Tourism firms, Corporate governance, Systematic literature review.</keywords><publishedDay>1</publishedDay><publishedMonth>10</publishedMonth><publishedYear>2023</publishedYear><publishedDate>2023-10-01</publishedDate><doi>10.1016/j.irfa.2023.102734</doi><url>http://dx.doi.org/10.1016/j.irfa.2023.102734</url><notes/><college>COLLEGE NANME</college><department>Accounting and Finance</department><CollegeCode>COLLEGE CODE</CollegeCode><DepartmentCode>BAF</DepartmentCode><institution>Swansea University</institution><apcterm>SU Library paid the OA fee (TA Institutional Deal)</apcterm><funders>Swansea University</funders><projectreference/><lastEdited>2023-09-05T11:38:50.0256862</lastEdited><Created>2023-06-27T14:13:01.0814315</Created><path><level id="1">Faculty of Humanities and Social Sciences</level><level id="2">School of Management - Accounting and Finance</level></path><authors><author><firstname>Ibrahim A.</firstname><surname>Alatawi</surname><order>1</order></author><author><firstname>Collins G.</firstname><surname>Ntim</surname><order>2</order></author><author><firstname>Anis</firstname><surname>Zras</surname><order>3</order></author><author><firstname>Mohamed</firstname><surname>Elmagrhi</surname><orcid>0000-0003-3803-8496</orcid><order>4</order></author></authors><documents><document><filename>63724__28098__033d363e1bbb46f490bc3891f715f7ed.pdf</filename><originalFilename>63724.pdf</originalFilename><uploaded>2023-07-12T15:11:11.3610443</uploaded><type>Output</type><contentLength>5038645</contentLength><contentType>application/pdf</contentType><version>Version of Record</version><cronfaStatus>true</cronfaStatus><documentNotes>© 2023 The Authors. Published by Elsevier Inc. Distributed under the terms of a Creative Commons Attribution 4.0 License (CC BY 4.0).</documentNotes><copyrightCorrect>true</copyrightCorrect><language>eng</language><licence>http://creativecommons.org/licenses/by/4.0/</licence></document></documents><OutputDurs/></rfc1807>
spelling v2 63724 2023-06-27 CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2023-06-27 BAF This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to synthesise, appraise and extend current understanding of the existing conceptual/theoretical/empirical literature on the relationship between CSR and corporate financial and non-financial performance measures. We adopt a three-step SLR approach to analyse/review one of the largest SLR datasets employed to-date, consisting of 140 multi-methods and theoretical CSR studies conducted globally across multiple disciplines over the 2004–2019 period, published in top-ranked journals. Our findings are as follows. First, a large number of the existing studies are descriptive and/or draw on single rather than multi-theoretical perspectives. Second, existing studies have focused mainly on how CSR is related to financial performance measures to the neglect of non-financial performance measures. Third, observable methodological limitations include the dearth of qualitative, mixed-methods and cross-cultural/developing/country studies. Finally, we outline opportunities for future research. Journal Article International Review of Financial Analysis 89 102734 70 Elsevier BV 1057-5219 1873-8079 CSR, Corporate financial and non-financial performance measures, Tourism firms, Corporate governance, Systematic literature review. 1 10 2023 2023-10-01 10.1016/j.irfa.2023.102734 http://dx.doi.org/10.1016/j.irfa.2023.102734 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University SU Library paid the OA fee (TA Institutional Deal) Swansea University 2023-09-05T11:38:50.0256862 2023-06-27T14:13:01.0814315 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Ibrahim A. Alatawi 1 Collins G. Ntim 2 Anis Zras 3 Mohamed Elmagrhi 0000-0003-3803-8496 4 63724__28098__033d363e1bbb46f490bc3891f715f7ed.pdf 63724.pdf 2023-07-12T15:11:11.3610443 Output 5038645 application/pdf Version of Record true © 2023 The Authors. Published by Elsevier Inc. Distributed under the terms of a Creative Commons Attribution 4.0 License (CC BY 4.0). true eng http://creativecommons.org/licenses/by/4.0/
title CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
spellingShingle CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
Mohamed Elmagrhi
title_short CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
title_full CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
title_fullStr CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
title_full_unstemmed CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
title_sort CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Ibrahim A. Alatawi
Collins G. Ntim
Anis Zras
Mohamed Elmagrhi
format Journal article
container_title International Review of Financial Analysis
container_volume 89
container_start_page 102734
publishDate 2023
institution Swansea University
issn 1057-5219
1873-8079
doi_str_mv 10.1016/j.irfa.2023.102734
publisher Elsevier BV
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
url http://dx.doi.org/10.1016/j.irfa.2023.102734
document_store_str 1
active_str 0
description This paper provides a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms. The objective is to synthesise, appraise and extend current understanding of the existing conceptual/theoretical/empirical literature on the relationship between CSR and corporate financial and non-financial performance measures. We adopt a three-step SLR approach to analyse/review one of the largest SLR datasets employed to-date, consisting of 140 multi-methods and theoretical CSR studies conducted globally across multiple disciplines over the 2004–2019 period, published in top-ranked journals. Our findings are as follows. First, a large number of the existing studies are descriptive and/or draw on single rather than multi-theoretical perspectives. Second, existing studies have focused mainly on how CSR is related to financial performance measures to the neglect of non-financial performance measures. Third, observable methodological limitations include the dearth of qualitative, mixed-methods and cross-cultural/developing/country studies. Finally, we outline opportunities for future research.
published_date 2023-10-01T11:38:51Z
_version_ 1776193719812227072
score 11.037319

Similar Items