Examinando por Autor "Guix, Mireia"

Mostrando 1 - 2 de 2

Materiality: stakeholder accountability choices in hotels' sustainability reports
(Emerald Publishing Limited, 2019) Guix, Mireia; Font, Xavier; Bonilla Priego, María Jesús
Purpose This paper aims to examine the choices made by the hotel industry about what to include, and who to be accountable to, in their sustainability reports; a process defined as materiality assessment. Design/methodology/approach The paper is based on the findings of semi-structured interviews with eight sustainability managers (from eight of the world’s 50 largest hotel groups) to explore their understanding of, and use of, materiality and any barriers to its uptake and eight industry sustainability experts to assess the general industry-wide application of materiality. Findings Sustainability managers from large hotel groups are evasive when disclosing their materiality criteria, their decision-making processes and how they aggregate stakeholder feedback; they limit their disclosure to the reporting process. Sustainability managers are disempowered, with limited resources, time, knowledge and skills to apply to materiality assessment. Experts confirm that hotel groups are unsystematic and opaque about their decision-making and how they control their materiality assessments. Practical implications Materiality assessment is concealed from the public and may be constructed around business imperatives with high managerial capture. The hospitality industry needs to improve its sustainability reporting by examining how it defines and applies materiality and by addressing the barriers identified, if it is to demonstrate an enduring commitment to sustainability and organisational legitimacy. Originality/value This study addresses the limited knowledge of how hotel groups undertake materiality assessments. It identifies gaps in the conception and application of materiality by pinpointing barriers to its uptake and recommending areas in need of further research.
The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness
(Taylor & Francis Online, 2017-12-14) Guix, Mireia; Bonilla Priego, María Jesús; Font, Xavier
While extensive research covers the disclosure of performance in sustainability reports, there is limited understanding of the process of how such reports are developed and whose priorities they reflect. We investigate the sustainability reporting, focusing on stakeholder-related practices disclosed by the 50 largest hotel groups worldwide, by testing the AA1000 Stakeholder Engagement Standard. We use the three interrelated dimensions (inclusiveness, materiality and responsiveness) to assess the disclosure of how organisations 1) identify and engage with stakeholders, 2) determine the importance of sustainability issues and 3) respond to stakeholder concerns. We find the low transparency and imprecision of decision-making criteria and processes suggest sustainability reporting is more of a legitimisation exercise than one of accountability. We find the stakeholder identification approach does not inform the organisation’s transparency, whereas the dialogue mechanisms used to empower stakeholders, as their participatory role in decision-making and the reporting process, shape the disclosure of materiality and responsiveness. We demonstrate how that the ability to determine stakeholder engagement, materiality analysis and responsiveness of the sustainability reporting process can improve the role of sustainability reports as a mechanism for accountability, and we argue the importance of the alignment between the degree of disclosure on inclusiveness, materiality and responsiveness.