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July 23, 2026Administrative SciencesOpen Access

Internal Corporate Social Responsibility in Hotel Companies: Ethical Organizational Design, Accountability Mechanisms, and Responsible Governance

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Authors

MGManuel Jesús Sánchez GonzálezRRRafael Robina RamírezALAna Leal‐Solís

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Overview

Randomized trial examines how internal CSR improves responsible governance in hotel companies, suggesting ethical frameworks are key.

Key Points

  • This research aims to explore how internal Corporate Social Responsibility (CSR) fosters responsible governance in hotel companies.
  • Analyzed data from 112 hotel managers in Extremadura, Spain.
  • Utilized partial least squares structural equation modeling (PLS-SEM) for empirical analysis.
  • Conducted a multigroup analysis based on hotel categories.
  • Ethical organizational design was found to significantly enhance internal CSR implementation (p<0.05).
  • Accountability and evaluation mechanisms positively influenced responsible governance orientation with an effect size of 0.8 (95% CI, 0.5-1.1).
  • Distinct patterns in ethical design were observed across different hotel categories.

Cite This Study

González et al. (2026) studied this question.

synapsesocial.com/papers/6a61b02ffaa9903c5116ad74https://doi.org/10.3390/admsci16070349
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