Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model

This paper creates a conceptual model that helps explain the corporate social responsibility (CSR) reporting behaviour of cruise lines in the context of institutional theory. It presents findings from an analysis of 50 cruise lines' websites and sustainability reports and discusses the findings within this conceptual context. The study investigated cruise line reporting on commitments to specific CSR goals, the extent of reporting on initiatives contributing to those commitments and the extent of reporting on progress towards those goals. The analysis indicates limited use of formal international reporting guidelines, an almost complete absence of third-party assurance of reported information, and unclear presentation of information on websites, failing to specify time frames and the scope/source of information. Although most cruise lines reported on commitments, fewer reported on specific initiatives, and still fewer provided meaningful assessments of their impacts or performance. Environmental issues and social and community well-being issues received most attention, while issues of economic prosperity, employment quality, and diversity and accessibility were reported to a much lesser extent. Access to information, its credibility, ease of interpretation, and comparability between companies were found to be poor. Since 2009, industry reporting declined, but recently shows signs of resurgence.