CORPORATE SOCIAL RESPONSIBILITY, SUSTAINABILITY GOVERNANCE AND SUSTAINABLE PERFORMANCE: A PRELIMINARY INSIGHT

This conceptual paper aims to investigate corporate social responsibility (CSR) practises in the tourism sector. Drawing on the existing literature, this study conceptualises the linkage between CSR, sustainability governance, and sustainable performance. Moreover, this study conceptualises three sub-dimensions of CSR. The integration of CSR in the tourism sector is significant and novel. An analytical review is conducted to present conceptual linkage and research implications. The finding implies that CSR positively influences the sustainable performance of organisations and sustainable governance plays a mediating role between relationships. This study provides important implications that help tourism industry practitioners to realise the significance of reducing environmental and social problems, which cause by tourism activities. Further, this study obtains support from institutional theory to explain the relationships of governance mechanism and CSR that leads to economic performance as well as create value for nature and the local community. Additionally, the future direction of research is provided that highlights some important avenues in the sustainability field.