Purpose – The purpose of this paper is to analyze the environmental management policies and practices of the top 50 hotel companies as disclosed on their corporate web sites. Design/methodology/approach – This study employed content analysis to review the web sites of the top 50 hotel...

Purpose – The domestic institutional context has emerged as a key determinant of firms' environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non‐financial disclosure, which...

Abstract: The introduction of the DRG system in 2003/04 can be considered the last real hospital reform. Although the latest reform was called Hospital Structure Act due to its insufficient structural components it is sometimes referred to as missed reform. Essential aspects of the institutional...

There is increasing discussion within the communication industry about benchmarking and best practice. The concepts, derived from manufacturing industry, are now being used to compare and analyse communication functions and practices. To a certain extent this has been driven by organisations...

Purpose – The recent performance literature suggests that policies that enhance corporate environmental performance are more likely to lead to sustainable development, as these strategies are connected to superior technical efficiency. This paper aims to investigate the possible link between...