CSR reporting in the Arctic cruise tourism a content analysis of Arctic cruise operators' CSR disclosures

Matkailu- ja turismiala ovat kasvaneet merkittävästi viimeisen vuosisadan aikana ja tämä on huomattavissa myös arktisilla alueilla. Risteilyturismista on tullut suosituin turismin muoto Arktiksella ja tämä on lisännyt huolta risteilyn haitallisista vaikutuksista. Tämän vuoksi risteily-yritysten on y...

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Main Author: Karjalainen, Inka
Other Authors: Kauppakorkeakoulu, School of Business and Economics, Taloustieteet, Business and Economics, Jyväskylän yliopisto, University of Jyväskylä
Format: Master's thesis
Language:eng
Published: 2020
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/69746
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author Karjalainen, Inka
author2 Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_facet Karjalainen, Inka Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä Karjalainen, Inka Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_sort Karjalainen, Inka
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description Matkailu- ja turismiala ovat kasvaneet merkittävästi viimeisen vuosisadan aikana ja tämä on huomattavissa myös arktisilla alueilla. Risteilyturismista on tullut suosituin turismin muoto Arktiksella ja tämä on lisännyt huolta risteilyn haitallisista vaikutuksista. Tämän vuoksi risteily-yritysten on yhä tärkeämpää huomioida toiminnassaan yritysvastuu ja raportoida siitä avoimesti. Tämän tutkielman tarkoituksena on lisätä ymmärrystä Arktiksella operoivien risteily-yritysten vastuullisuusraportointikäytänteistä. Tarkoituksena on selvittää mitä ja miten arktisella alueella toimivat risteily-yritykset raportoivat vastuullisuudesta, sekä verrata raportointikäytänteitä raportoinnin parhaisiin käytäntöihin ja selvittää mitä tehdään hyvin ja mitä voitaisiin parantaa. Teoreettinen osuus käsittelee yritysvastuuta ja vastuullisuusraportointia, kestävyyttä risteilyturismissa sekä aiempaa kirjallisuutta risteily-yritysten vastuullisuusraportointiin liittyen. Tutkimusmenetelmänä käytetään laadullista sisällönanalyysiä, sekä joitakin kvantitatiivisia elementtejä. Empiirinen data koostuu 15 arktisella alueella toimivan risteily-yrityksen nettisivuista, uusimmista vastuullisuusraporteista ja muista nettisivuilla olevista vastuullisuutta käsittelevistä dokumenteista. Tulokset osoittavat, että arktisten risteily-yritysten vastuullisuusraportointikäytänteet ovat alkutekijöissään, ja lisää vastuullisuusraportteja tarvitaan. Useimmat viestivät vastuullisuudesta nettisivuillaan ja vain muutama tarjoaa vastuullisuusraportin. Muodollisia vastuullisuusraportointi-viitekehyksiä ja varmennuksia ei käytetä. Raportoitu informaatio ja sen määrä vaihtelee merkittävästi yritysten välillä, mutta useimmat raportoivat pehmeää dataa sosiaalisista, ympäristöllisistä ja teknisistä aspekteista, kun taas taloudellisia aspekteja huomioidaan vähemmän. Positiivisista seikoista viestitään mielellään, kun taas negatiiviset asiat jätetään raportoimatta. Jotta raportti tarjoaisi aidon kuvan yrityksen vastuullisuustyöstä, sen tulee koskea sekä positiivisia että negatiivisia olennaisia aspekteja, kuten raportoinnin parhaat käytännöt painottavat. Sidosryhmien sitouttamisen tulisi olla avainasemassa, kun määritellään olennaisia asioita joista raportoida. Tulokset myös osoittavat, että enemmän numeerista dataa, kuten mitattavia tavoitteita ja tietoa suoriutumisesta, tarvitaan. Kun raportointi keskittyy olennaisiin seikkoihin ja numeeriseen dataan, vertailu eri risteily-yritysten välillä helpottuu. Tämä voisi asettaa risteily-yrityksille painetta huomioida enemmän vastuullisuusaspekteja ja parantaa vastuullisuusraportointikäytänteitä. The travel and tourism industry has grown over the last century and this can also be seen in the Arctic destinations. As cruise tourism has become the primary form of tourism in the Arctic, the concerns for its negative impacts have increased as well. Thus, it is increasingly important for the Arctic cruise operators to take Corporate Social Responsibility (CSR) issues into account and transparently communicate about them. This thesis aims to increase the understanding of the CSR reporting practices of the cruise lines that operate in the Arctic. The purpose is to find out what kind of CSR in-formation Arctic cruise operators are reporting and how they are reporting it, as well as compare their reporting practices to the best practices to find out what is done well and what could be improved. The theoretical background covers the concept of CSR and CSR reporting, as well as discusses sustainability in cruise tourism and earlier research on CSR reporting in cruise tourism. Qualitative content analysis, with some quantitative elements, was chosen for research approach. The empirical data consisted of content analysis of 15 Arctic cruise operators’ websites, latest CSR reports and other CSR enclosures. The findings indicate that Arctic cruise operators’ CSR reporting practices are still in its infancy, and more CSR reports are needed. The majority discloses CSR information on their websites, whereas only a few provide CSR reports. Also, the use of formal report-ing guidelines and third-party verifications are non-existent. The type and amount of reported CSR information vary significantly between cruise lines; however, it commonly consists of soft data regarding social, environmental and technical aspects, whereas eco-nomic aspects are less addressed. The findings suggest that positive aspects are reported willingly, whereas negative issues are communicated less. However, to provide a complete and honest picture of CSR performance, the focus must be on both positive and negative material, or relevant, issues, as the best practices have emphasized. When defining material issues that should be included in CSR reports, stakeholder engagement should play a key role. The findings also indicate the need for more hard data, including information on performance and measurable targets. Reporting numeric data on material issues would enable comparisons between different cruise lines based on their CSR performance. This could create pressure for the cruise lines to take CSR issues seriously into account and improve their reporting practices.
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spellingShingle Karjalainen, Inka CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures CSR reporting sustainability cruise tourism Yritysten ympäristöjohtaminen Corporate Environmental Management 20425 arktinen alue risteilyt yritysvastuu matkailu arctic region cruises corporate responsibility tourism
title CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures
title_full CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures
title_fullStr CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures
title_full_unstemmed CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures
title_short CSR reporting in the Arctic cruise tourism
title_sort csr reporting in the arctic cruise tourism a content analysis of arctic cruise operators csr disclosures
title_sub a content analysis of Arctic cruise operators' CSR disclosures
title_txtP CSR reporting in the Arctic cruise tourism : a content analysis of Arctic cruise operators' CSR disclosures
topic CSR reporting sustainability cruise tourism Yritysten ympäristöjohtaminen Corporate Environmental Management 20425 arktinen alue risteilyt yritysvastuu matkailu arctic region cruises corporate responsibility tourism
topic_facet 20425 CSR reporting Corporate Environmental Management Yritysten ympäristöjohtaminen arctic region arktinen alue corporate responsibility cruise tourism cruises matkailu risteilyt sustainability tourism yritysvastuu
url https://jyx.jyu.fi/handle/123456789/69746 http://www.urn.fi/URN:NBN:fi:jyu-202006084004
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