Business ethics and corporate responsibility in the hospitality sector of the La Maná canton.
DOI:
https://doi.org/10.62452/ha6kr782Keywords:
Business ethics, corporate social responsibility, hospitalityAbstract
This study explores the impact of business ethics and corporate social responsibility (CSR) on the reputation and financial performance of companies in the hospitality sector in the canton of La Maná, Ecuador. The hypotheses proposed suggest that ethical practices improve reputation (H1) and that CSR contributes positively to financial performance (H2). Through an analysis based on partial least squares structural equation modeling (PLS-SEM), it was found that cultural and normative factors have a significant effect on reputation, confirming H1. However, only the economic component of CSR showed a significant relationship with performance, partially supporting H2. Environmental and social practices did not have a direct impact on financial performance, which could be attributed to a limited perception of their immediate benefits. These results suggest that companies in the sector must balance ethical and responsible practices with market expectations and emphasize the importance of effectively communicating these practices to maximize their influence on reputation and performance.
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