Periódico: Tourism and Hospitality International Journal
Fonte: Tourism and Hospitality International Journal ; Vol. 8 No. 2 (2017): May 2017 [16th Edition - EE]; 140-157
Palavras-chave:
Resumo: According to the recommendation of the European Commission (EC, 2011) organizations must improve the processes that integrate social, environmental, ethical and human dimensions to its business strategy and operations. Benabou and Tirole (2010) emphasize that investing in socially responsible actions adds value to the company and its stakeholders. Firms´s image is positively considered by consumers who reward them with their preference when organizational investments are made on socially responsible projects. (Brunk & Blümelhuber, 2011). The definitions of corporate social responsibility proposed by Carroll (1979, 1991) were reshaped by Schwartz and Carroll (2007). As a result, it was created the VBA Model comprises the following concepts: Value (goods and services), Balance (stakeholders and business interests) and Accountability (to meet the economic, legal, philanthropic and ethical responsibilities). This theoretical paper aims to discuss the adoption of the VBA model by tourism companies. Three categories of analysis were pre-defined: 1. Tourism policies responsible for providing goods and services; 2. Initiatives to improve relationships with stakeholders; 3. a process designed to provide benefits to the community and the environment. Findings show that the corporate social responsibility adopted by tourism companies has some particularities depending on the nature of the service. The VBA model provides a larger view of responsibilities of tourism organizations and allows us to understand their influence and consequently to develop better management of its front activities regarding with its stakeholders.
