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This paper provides tourism companies with new solutions to enhance sustainable value creation through Corporate Social Responsibility (CSR), following a triple bottom line approach. We consider the driving role of workforce nationality diversity (WND) on CSR, and we highlight the role of a strategic CSR orientation as a mediator in the CSR-performance relationship. We apply the PLS-SEM technique to 202 coastal accommodations in Spain that make up the study sample. The results show a positive direct effect between WND and CSR practices. Furthermore, when accommodations integrate their CSR actions into the corporate strategy through a strategic CSR orientation, the bottom-line effects of CSR activities are enhanced. We draw useful conclusions for both managers and academics in the sector. First, we extend the traditional economic focus on WND to the analysis of its benefits for CSR. This encourages companies to take advantage of their classic diversity characteristic to improve the development of their responsible practices. Second, we highlight the need to integrate CSR actions into the core business of the company to create value and to avoid the practices of greenwashing and greenhushing.
Poveda‐Pareja et al. (Wed,) studied this question.
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