Political corporate social responsibility in tourism: insights from rural revitalisation in China

Few studies have focused on how tourism enterprises fulfil their political corporate social responsibility (CSR). This study, set in China's rural revitalisation, employs an enterprise-community perspective to explore how state-owned tourism enterprises implement political CSR and promote rural revitalisation. The findings reveal that the family-nation sentiment of corporate village-based cadres serves as a key driver of political CSR at the micro level, shaping its degree and effectiveness while continuously evolving and intensifying. At the macro level, the political CSR implemented by tourism enterprises tends to follow a step-by-step progression in facilitating rural revitalisation, moving through three stages: undertaking, coordinating, and ultimately guiding political CSR. This study establishes a political CSR implementation framework, enriches psychological antecedent variables and unveilsthe process and underlying mechanism. It also deepens the synergy between CSR and human resource management through local culture cultivation and interactive strategies and advances the relationship of spirituality and CSR in influencing tourism destination governance, contributing to rural tourism research.