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Sustainable Operations and Destinations

Table of Contents


CSR framework.

CSR in countries.

CSR in Australia.

CSR in US.

CSR in Canada.

Relationship between CSR and TBL..

Drivers of CSR program..

FCM Travel Solutions Company and CSR practices.

Role of government



Introduction to Corporate Social Responsibility and The Triple Bottom Line

Corporate Social Responsibility is known as an integrated concept which deals with environmental and social concerns with the interaction of stakeholders and promoting business operations (Grayson & Hodges, 2017). Social responsibility in business brings a positive image for the company towards empowering society with their operations and other efforts. This report aims at the corporate social responsibility framework and its relevance for different countries. The concept of Triple Bottom Line will also be analyzed to understand the relationship between CSR framework and the Triple Bottom Line. During the global pandemic situation, the Tourism and Hospitality Industry suffers at most. The government has played an essential role in meeting the challenges of businesses by implementing responsible business practices. Organizations focus on the consumption of natural resources such as food, waste, water and energy consumption including the area of employment for community development (Harjoto, Laksmana & Lee, 2015). CSR programs can effectively be analyzed to discuss the relevant support required for Tourism Industry with a contribution towards society.

CSR Framework

CSR is effective for the businesses with a contribution towards sustainable development which delivers environmental, social and economic benefits to all stakeholders. The framework of CSR includes significant practices of the organization based on Social, economic and environmental practices. It promotes the brand reputation of the company including higher competitive advantage which can meet the stakeholder’s expectations (Renouard & Ezvan, 2018).

Economic, legal, ethical and philanthropic responsibilities are essential for a business to attain sustainability with effective benefits for the society. CSR framework is completely based on the effectiveness of business practices to achieve higher customer satisfaction and increasing brand image. Companies manage both internal and external activities with efficient operations to attain benefits for employee development, market position and improved government relations (Renouard & Ezvan, 2018).

CSR in Countries

Corporate Social Responsibility (CSR) is not a new term for several countries as they focusing on distinguished opportunities available in the area of global engagement and managing impressive social impact. Different countries have involved significant ideas with the implementation of CSR in the countries with a positive impact on the communities (Ali, Frynas & Mahmood, 2017).

CSR in Australia

CSR is not mandatory in Australia while several companies voluntarily focus on their environmental and social performance to fulfil the needs of annual disclosure obligations with the demonstration of social responsibility and enhancing stakeholder engagement. Besides, the Australian Centre for Corporate Social Responsibility (ACCSR) has evaluated the responses of organizations from a survey to identify the mandatory CSR requirements (Jamali & Karam, 2018). Around 53% of Australian companies have shown a positive attitude towards mandatory sustainability (Ali, Frynas & Mahmood, 2017). Australian Government has adopted a law for companies to follow the regulations as described under the National Greenhouse and Energy Reporting Act 2007. It focuses on organizational performance according to environmental regulation. However, distinguished penalties are confined for environmental issues which can impact the financial performance of the firm:

  • The penalty is mandatory for the companies under the proceedings of state and federal environmental legislation.
  • Claims for pollution incidents (Jamali & Karam, 2018)

Different business organizations follow World Business Council, UN Global Compact and Global Reporting Initiative for sustainable development (Ali, Frynas & Mahmood, 2017).

CSR in the US

In the US, most of the companies follow their own oath for managing a responsible business with a defined luxury value. Freedom for their promotional activities and measurement of social activities meet their needs of CSR in the international market (Ali, Frynas & Mahmood, 2017).

CSR in Canada

Enhanced strategy for CSR is developed in Canada with clear expectations of the government to build best practices in business. The government of Canada promotes Canadian values with high ethical standards that help in operating business with maximized investment benefits. Government's initiatives bring strength to CSR practices which are considered under mandatory CSR practices (Ali, Frynas & Mahmood, 2017; Jamali & Karam, 2018).

Relationship between CSR and TBL

Triple Bottom Line is based on the three key concepts to enhance the business performance through managing the social, environmental and economical factors. CSR is based on the three key aspects of the Triple Bottom Line (TBL) (Żak, 2015). These two concepts are interchangeable as the CSR concept is based on the theory of TBL to outline the interests of a business to perform the specific activities. CSR is based on significant terms which are: Social/ Environmental responsibility, Sustainability, Ethical Business Practices, Corporate Responsibility, Environmental and Social Stewardship, Corporate Citizenship and Triple Bottom Line (Ali, Frynas & Mahmood, 2017; Jamali & Karam, 2018). A stakeholder is a key concept for both TBL and CSR to enhance organizational performance based on significant levels. TBL is an integrated part of CSR which promotes ethical consideration in business based on three layers such as Social, Economic and Environmental (Żak, 2015).

It can be noted that TBL reporting is one way to report the business activity through measuring sustainable business while CSR is a comprehensive term with a broad meaning. Increasing trends for equal rights, job creations, security, skill enhancement, transparency, business ethics, interdependent economies, lifelong learning, improvement in margins, global warming, life cycle management, zero waste, resource efficiency and population growth has promoted the need of adapting CSR initiatives (Brin & Nehme, 2019; Żak, 2015).

Drivers of the CSR Program

Key drivers of CSR program are stakeholder pressure, broad social/ cultural reasons, corporate reputation and economic performance. Competitiveness is considered as a key driver for CSR program adopted by an organization. Four types of CSR programs are popular for businesses based on philanthropy efforts, volunteerism, diversity and environmental conservation (Graafland & Smid, 2019). These programs can be discussed further as below:

  • Philanthropic efforts: Different companies are focusing on philanthropic efforts as presented by Carroll’s pyramid. To bring communities around the world, Microsoft is working with Melinda Gates and Bill Foundation. It does not only helps in promoting innovation but also improves technology to enhance organizational capabilities. Companies perform distinguished tasks to align with philanthropic efforts (Visser, 2016).
  • Environmental conservation: Countries are more concerned about the environment based on long-term problems such as a toxic chemical spill or global climate change. Companies who focus on environmental conservation, help the government and other organizations to reduce the environmental problems with a reduction in the carbon footprint. While major companies focus on attaining environmental commitments. For example, General Mills is committed to greenhouse gas emissions reduction by 28% (Visser, 2016).
  • Diversity: Business leaders encourage diversity in work practices by including different individuals in a team. While the organization lacks in applying these labour practices for all the employees. Most of the companies adopt these practices for the benefit of society and enhancing positive culture in the organization. For example, Amazon, Woolworths and FCM travel solutions that promote corporate diversity in the organization (Visser, 2016).
  • Supporting volunteer efforts: Multinational companies and other big companies involve the community for better productivity and allow significant charities to help the community (Visser, 2016).

FCM Travel Solutions Company and CSR Practices

FCM Travel Solutions is a big example of managing corporate social responsibility in the global environment as a multinational company. It emphasizes the improvement of economies, culture and people. Equal benefits for all the stakeholders and company is promoted through distinguished initiatives based on responsible travel, environment, community and people. Better growth and effective brand reputation are two motivational factors for the organization to include effective CSR programs (FCM Travel Solutions, 2020a). The Flight Center Foundation is charitable trust extended with a partnership of FCM Travel Solutions. Through significant funds raised through the company helps in building a brighter future for the society wherein all live, travel and work. The supportive role is played by FCM to support the community by managing corporate social responsibility policy that promotes innovations, care and futures. Environmental policy of FCM brings sound environmental practices to fulfil the commitment towards the environment with daily operations. Shareholders and stakeholders respect the global family created by FCM with a willingness to protect the environment and community (FCM Travel Solutions, 2020b; Graafland & Smid, 2019).

CSR projects bring suitable opportunities for organizations to enhance the communities. It is a responsible travel company that works with the lowest offset rate in the industry. FCM Carbon Footprint Calculator helps the organization to manage specific airlines and routes to maintain accuracy. Principles of TBL is based on business performance through defined environmental capital, human and social values (FCM Travel Solutions, 2020b). CSR program promotes the shareholder value and enhances organizational profitability with the fulfilment of TBL elements. The tourism industry is facing the worst situation due to the pandemic thus the Australian Government is focusing on supporting the tourism industry. Before the pandemic, the organization was effectively focusing on the growth and CSR initiatives through significant charity and promoting the community while after the pandemic FCM Travel Solutions has arranged several webinars and guides to re-start the travel programme and help communities to deal with the global crisis. These webinars are available for organizations and individuals as well, to begin with, the "new normal life" (FCM Travel Solutions, 2020c).

Role of Government

Government plays a major role in each business industry whether its tourism industry or retail industry. Australian government supports the tourism industry by offering digital solutions for business. Different services used by the government for the Australian Tourism Industry are based on social media and digital marketing, websites, online selling and using small business software (Tourism Australia, 2020). To enhance business productivity and competitiveness, the Entrepreneur's Programme is approached by the government to understand the necessary guidelines and promote access services. With the provided tourism expenditure and maximizing contribution to the tourism industry, the Australian Government promotes a safe environment and natural assets with a low-cost airlines facility. The Australian Government can focus more on the Tourism Industry as it has affected the most due to the pandemic (Tourism Australia, 2020).

To deal with the future impacts of the global pandemic, the Australian Government has increased the budget by $115 billion to enhance tourism's contribution (The Guardian, 2020). To help the individuals, the government has released a fund of $76 million with a tourism package to cover the business losses from the coronavirus outbreak. Different multifaceted stimulus packages are prepared by the government to avoid the issue of the looming recession in the country. With the advertisement for the heading "Rebuilding Australian Tourism and responding to Covid-19", the Australian Government set up the local economies, small businesses and protect jobs to resolve the concern of tourism sector (The Guardian, 2020).

Conclusion on Corporate Social Responsibility and The Triple Bottom Line

It can be concluded that government plays an important role in the tourism sector through continuous efforts to increase the potential income from the sector. While due to the pandemic, several new initiatives and strategies are taken into consideration by the government that continuously helps in adjusting the refining the new opportunities.

References for Corporate Social Responsibility and The Triple Bottom Line

Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corporate Social Responsibility and Environmental Management24(4), 273-294.

Brin, P., & Nehme, M. N. (2019). Corporate social responsibility: analysis of theories and models. EUREKA: Social and Humanities, (5), 22-30.

FCM Travel Solutions. (2020a). CSR Policy. Retrieved from:'s%20environmental%20policy.-,FCM's%20Environmental%20Policy,its%20natural%20and%20urban%20environments.&text=We%20aim%20to%20nurture%20a,our%20protection%20of%20the%20environment.

FCM Travel Solutions. (2020b). Corporate Social Responsibility. Retrieved from:

FCM Travel Solutions. (2020c). #ByYourSide. Retrieved from:

Graafland, J., & Smid, H. (2019). Decoupling among CSR policies, programs, and impacts: An empirical study. Business & Society58(2), 231-267.

Grayson, D., & Hodges, A. (2017). Corporate social opportunity!: Seven steps to make corporate social responsibility work for your business. New York: Routledge.

Harjoto, M., Laksmana, I., & Lee, R. (2015). Board diversity and corporate social responsibility. Journal of Business Ethics132(4), 641-660.

Jamali, D., & Karam, C. (2018). Corporate social responsibility in developing countries as an emerging field of study. International Journal of Management Reviews20(1), 32-61.

Renouard, C., & Ezvan, C. (2018). Corporate social responsibility towards human development: A capabilities framework. Business Ethics: A European Review27(2), 144-155.

The Guardian. (2020). The tourism industry calls for coronavirus support in addition to bushfire package. Retrieved from:

Tourism Australia. (2020). Government support and assistance for the tourism industry. Retrieved from:

Visser, W. (2016). The future of CSR: Towards transformative CSR, or CSR 2.0. In Research handbook on corporate social responsibility in context. UK: Edward Elgar Publishing.

Żak, A. (2015). Triple bottom line concept in theory and practice. Research Papers of The Wroclaw University of Economics/Prace Naukowe Uniwersytetu Ekonomicznego We Wroclawiu, (387).

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