The impact of board and hotel characteristics on biodiversity reporting: market diversification as a moderator

Purpose This study aims to explain how board and hotel characteristics affect biodiversity reporting test the moderating effect of market diversification. Design/methodology/approach The annual reports 105 hotels were examined for period between 2016 2017 analyse these hotels’ using content analysis. partial least squares technique was used proposed relationships. Findings results show that number members who are also on corporate social responsibility committee, in environmental organizations, star rating hotel, size location have significant positive effects extent reporting. In addition, diversification moderates positively with experience from organizations Practical implications this will be useful enabling manager investors become knowledgeable about aspects boards, which lead higher can inform policymakers types less likely disclose develop effective enforcement regulations. Originality/value These findings extend literature by exploring importance testing