Indicators to measure social responsibility as a way to tax sustainability in cuban tourism

Authors

Keywords:

CSR indicators, sustainability, cuban tourism

Abstract

Cuba accelerates and diversifies the tourism industry and in parallel arises the need to design and implement economic-financial methodologies (indicators), which come to include in their economic-financial analysis the measurement and evaluation of Corporate Social Responsibility, contributing to strengthen and enforce the policies and regulations on the use, care and preservation of the environment, its fundamental dimension, and a way of contributing to sustainability in this important sector. As a methodology to build the indicators, the methods of analysis and synthesis, and induction-deduction, and the techniques of documentary review, group work, specialist criteria, interviews and surveys were used. Nine indicators were designed in three dimensions: Social, Economic and Environmental, with the aim of analyzing the company globally. The indicators can not only improve the hotel image, but it is possible to bring both internal and external benefits, assuming it as an additional competitive and commercial strategic activity in pursuit of sustainability.

Author Biographies

María Isabel Mesa Badía, AZCUBA, Camaguey. Cuba

Degree in Accounting and Finance; He is currently studying a Master's Degree in Management
Accounting at the Faculty of Economic Sciences, University of Camagüey. He works as a
Commercial Specialist in AZUMAT of the Florida Municipality. He has participated in
scientific events and has years of experience in the sugar industry.

Ana María Menéndez Papín, MINAGRI, Camaguey. Cuba

Degree in Accounting and Finance; He is currently studying a Master's Degree in Management
Accounting at the Faculty of Economic Sciences, University of Camagüey. She works as an
Economic in the CPA "Mártires de Granada", Florida Municipality. He has participated in
scientific events and has years of experience in accounting activity.

Yenny de Dios Barrera, MINAGRI, Camaguey. Cuba

Degree in Accounting and Finance; He is currently studying a Master's Degree in Management
Accounting at the Faculty of Economic Sciences, University of Camagüey. She works as
Economics in the CPA "La Cubana", Vertientes Municipality. He has participated in scientific
events and has years of experience in accounting activity.

Héctor Rodríguez Pérez, University of Camaguey. Cuba

Degree in Accounting and Finance. She is a Partner and Director of Supervision at Confiad.
S.R.L. He has 15 years of experience in business activity. She has performed different
functions such as: Internal Auditor at the Graphic Company of Camagüey, Auditor at BANDEC
Camagüey and 11 years as a Consultant at CANEC.S.A.

References

Alea, A. (2007). Responsabilidad social empresarial. Su contribución al desarrollo sostenible. Revista Futuros nro. 17, Vol. (5).

Fernández, A. (2014). Nuevos enfoques en la Administración del Capital de Trabajo. Conferencia Magistral, I Taller Sociedad Científica de Finanzas, ANEC Camagüey, Cuba, noviembre.

Machado, E. (2005). El coeficiente de concordancia en la investigación educativa. Documento elaborado para el Doctorado Curricular de Pedagogía: Universidad de Santo Domingo.

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Published

14-04-2023

How to Cite

Mesa Badía, M. I., Menéndez Papín, A. M., de Dios Barrera, Y., & Rodríguez Pérez, H. (2023). Indicators to measure social responsibility as a way to tax sustainability in cuban tourism. Cuban Magazine of Finance and Prices, 7(2), 104–116. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/10_V7N12023_AMMPyOtros

Issue

Vol. 7 No. 2 (2023): abril - junio

Section

Research articles

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