The Implementation Level of Corporate Social Responsibility in China's Listed Tourism Companies: Empirical Evidence from 2010 to 2014

Based on the annual reports between 2010 and 2014 from listed tourism companies, this study indicates that the overall level of corporate social responsibility (CSR) is relatively low in China's tourism industry. From the longitudinal aspect, enterprises lack the continuously endogenous impetus in the past five years. From the horizontal aspect, the enterprises failed to effectively balance the interests of different stakeholders according to comprehensive indicators. Furthermore, the conclusions provide a theoretical basis to carry out the CSR in the tourism industry. Most importantly, this paper gives directions for the CSR strategy formulation of tourism enterprises and the optimization of tourism industry policy.