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Corporate Social Responsibility in Tourism: A Case Study Research in Nepal

Shrestha, Shova (2024)

 
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Shrestha, Shova
2024
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2024112831162
Tiivistelmä
Tourism is one of the national economic backbones in many countries, although sustainable tourism has not been investigated in a similar stream considering society, environment, and humanitarian aid. Therefore, the study explores the role of corporate social responsibility (CSR) in developing the sustainable tourism industry in Nepal, which is an ideal country for investigation since tourism contributes about $2.5 billion, 6.6 % of the national GDP. A qualitative strategy is applied following ontology and epistemology research philosophy, including an inductive approach, subjectivism, and interpretivism. The data were collected from four senior officials of the case company through interviews and open-ended questionnaires using Microsoft Teams and Forms. The data patterns and insights have been analyzed thematically considering Microsoft Office.

The research findings illustrate that CSR practices in Nepalese SMEs mainly focus on charity and economic contribution, with limited attention to environmental sustainability, ethics, and legal compliance due to financial and resource constraints. Moreover, the determinants of CSR adaptation include environmental and cultural tourism awareness and preservation by employees, guides, communities, and tourists, along with government policy, regulations, enforcement, and clear guidance. Besides, the challenges indicate inadequate CSR knowledge, technology infrastructure, and government initiatives, e.g., financial incentives and tax benefits. However, it has numerous advantages, such as eco-friendly tourism, attracting tourists, and building a solid corporate reputation. The study suggests that stakeholder theory should consider stakeholders' ethical awareness before fulfilling their needs.

The study suggests that SMEs must practice CSR for business sustainability and profitability, considering the local community culture and enhancing environmental and responsible tourism awareness of all the parties, with clear guidelines. The government should also support SMEs in developing infrastructure and optimistic policies, regulations, financial incentives, and tax breaks to make Nepal a country brand based on eco-friendly tourism.
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