An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel

Wen Hsien Tsai, Jui Ling Hsu, Chia Hsin Chen, Wan Rung Lin, Shu Ping Chen

Research output: Contribution to journalArticlepeer-review

94 Scopus citations

Abstract

The purpose of this paper is to present an integrated approach and scientific techniques for corporate social responsibility (CSR) programs selection decisions and costs evaluation in the hotel industry. First, experts are chosen to conduct the analytic structure construction for CSR programs selection by identifying cost and differentiation advantage criteria and CSR program candidates that can benefit society and competitive advantage for hotels. Second, the DEMATEL (Decision Making Trial and Evaluation Laboratory) method is used to detect complex relationships and build a network structure among the cost and differentiation advantage criteria. Third, the ANP (Analytic Network Process) is used where the criteria are dependent. Fourth, the ANP results are applied to ZOGP (Zero-One Goal Programming) formulation to find the optimal CSR program portfolio under limited resources and constrained situations. Finally, ABC (Activity-Based Costing) model is used to calculate each chosen CSR program's costs in order to acquire accurate cost information. The result shows that the improvement on the image of an organization is the major dispatch for driving the international tourist hotel to fulfill CSR goals. The integrated approach can help international tourist hotels' managers to select CSR programs more scientifically and to make decisions conforming to the reality.

Original languageEnglish
Pages (from-to)385-396
Number of pages12
JournalInternational Journal of Hospitality Management
Volume29
Issue number3
DOIs
StatePublished - Sep 2010

Keywords

  • ABC (Activity-Based Costing)
  • ANP (Analytic Network Process)
  • Corporate social responsibility (CSR)
  • DEMATEL (Decision Making Trial and Evaluation Laboratory)
  • Integrated approach
  • International tourist hotels
  • ZOGP (Zero-One Goal Programming)

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