企業社會責任與企業績效：旅遊和酒店業長期導向和放任的調節作用

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/52759

Title:	企業社會責任與企業績效：旅遊和酒店業長期導向和放任的調節作用 Corporate Social Responsibility and Corporate Performance: The Moderating Effect of Long-Term Orientation and Indulgence in the Hospitality and Travel Industry
Authors:	Yen, Nguyen Thi Hoang
Contributors:	全球商務碩士學位學程碩士班
Keywords:	corporate social responsibility corporate performance indulgence long-term orientation hospitality and travel industry dynamic DEA network model
Date:	2023
Issue Date:	2023-07-31 09:17:10 (UTC+8)
Abstract:	The two-stage data envelopment analysis (DEA) network model is utilized in this study for examining the corporate social responsibility and corporate performance of 18 multinational enterprises (MNEs) from 2015 to 2020 in the hospitality and travel industry. The result shows that the indicator of corporate social responsibility, the social pillar score has a positive impact on the profitability efficiency of MNEs in the hospitality and travel industry. Moreover, we found that national culture indulgence and long-term orientation act as moderators in the relationship between corporate social responsibility and corporate performance. This study found that indulgence has a negative impact on the relationship between the social pillar score and sustainability efficiency while long-term orientation has a positive impact on the relationship between the social pillar score and sustainability efficiency. Another finding is that indulgence has a positive impact on the relationship between social pillar score and profitability efficiency while long-term orientation has a negative impact on the relationship between social pillar score and profitability efficiency. Therefore, firms located in high indulgence and short-term orientation could get more favorable in turning social activities into profitability outcomes. Our last finding is long-term orientation has a positive impact on the relationship between environmental pillar score and profitability efficiency. The findings of this research recommend managers of multinational enterprises in the hospitality and travel industry consider cultural differences when they make decisions regarding corporate social activities to help them improve their sustainability and profitability efficiency.
Appears in Collections:	[English Program of Global Business] Thesis

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