MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 24 No. 1, April 2025

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 24 NO. 1, APRIL 2025

POST-PANDEMIC RESILIENCE: ASSESSING THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN THE HOTEL SECTOR IN FULFILLING SUSTAINABLE DEVELOPMENT GOALS


Fazreena Mansor1♣, Nur Fakhzan Marwan1, Wan Khaltom Yahya2, Roslina Ali1, Nurul Nadia Abd Aziz1 and Ratha Krishnan Suppiah1


1Universiti Teknologi MARA (UiTM) Cawangan Pahang, Kampus Raub, Malaysia
2Universiti Teknologi MARA (UiTM) Cawangan Melaka, Kampus Alor Gajah, Malaysia

 
ABSTRACT

This study explored the sustainable development goals (SDGs) initiatives of eight international hotels in Penang, Malaysia. The objective was to show how the hoteliers have adapted and refocused their corporate social responsibility (CSR) efforts in response to the unique challenges posed by the COVID-19 pandemic and how those measures affect SDGs fulfillment. The study looked at a current phenomenon considered multi-items as data sources collection including press releases, annual reports, magazines, and newsletters which were culled from their respective websites on the internet. The findings of this exploratory and descriptive analysis revealed that the hotel sector exhibited a commitment to the SDGs, but with varying approaches. The hotels under study contributed to all three key areas of sustainability (economic, social, and environmental) and thus covered most of the SDGs. The eight hotels profiled were actively involved in both responsible and sustainable behavior to help lessen their impact on the environment. The findings may be helpful for the hotels who are on the fence about putting the SDGs into action.

Keywords: Post-pandemic, Corporate Social Responsibility, Hotel, Sustainable Development Goals

♣ Corresponding Author: Fazreena Mansor; Faculty of Business and Management, Universiti Teknologi MARA Pahang Raub Campus, Pahang, Malaysia; Email: fazreena@uitm.edu.my; Tel: +60134609034

ARTICLE INFO
Article History:
Received: 8 June 2024
Accepted: 6 November 2024
Available online: 1 April 2025

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