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The Impact Of Board And Hotel Characteristics On Biodiversity Reporting: Market Diversification As A Moderator, Edzuwyn F. B. H. Mahyuddin, Mohammad Iranmanesh, Azlan Amran, Behzad Foroughi
The Impact Of Board And Hotel Characteristics On Biodiversity Reporting: Market Diversification As A Moderator, Edzuwyn F. B. H. Mahyuddin, Mohammad Iranmanesh, Azlan Amran, Behzad Foroughi
Research outputs 2014 to 2021
Purpose:
This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.
Design/methodology/approach:
The annual reports of 105 hotels were examined for the period between 2016 and 2017 to analyse these hotels’ biodiversity reporting using content analysis. The partial least squares technique was used to test the proposed relationships.
Findings:
The results show that the number of board members who are also on the corporate social responsibility committee, number of board members who are in environmental organizations, the star rating of the hotel, hotel size and hotel location have …