What do tourism and hospitality companies convey about labor union relations in their CSR reports? A conceptual model and empirical findings
分析了81份欧美旅游酒店公司的CSR报告，发现多数公司未提及工会，少数仅简要提及结社自由，极少数详细报告工会关系，并提出了解释这一现象的概念模型。
Freedom of association represents a basic human right, giving labor unions an essential role as stakeholders in protecting this freedom. Given this, CSR reports should contain information regarding labor union relations. This study, based on a content analysis of 81 CSR reports from US and European hospitality and tourism companies, examines how the reports depict their relationships with labor unions and, by implication, how they perceive them. In so doing, it presents a conceptual model for understanding the mechanisms that underlie companies’ portrayals of labor union relations in their CSR reports. Our analysis reveals a striking trend: the majority of companies do not mention unions at all, while some only make passing references to specific aspects of unions, such as employees’ rights to freedom of association. Only a minority provide detailed information that covers various aspects of union relations, including the number of unionized employees and the company’s framework for interacting with unions. This paper concludes by highlighting the work’s theoretical contributions and offering practical recommendations for reporting on union relations in CSR reports.