{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,29]],"date-time":"2026-01-29T21:51:42Z","timestamp":1769723502324,"version":"3.49.0"},"reference-count":53,"publisher":"MDPI AG","issue":"3","license":[{"start":{"date-parts":[[2024,3,5]],"date-time":"2024-03-05T00:00:00Z","timestamp":1709596800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Research Project of Macao Polytechnic University","award":["RP\/ESCHS-04\/2020"],"award-info":[{"award-number":["RP\/ESCHS-04\/2020"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Systems"],"abstract":"<jats:p>Numerous organizational researchers have acknowledged that COVID-19 reduced the profit in the tourism industry. Some tourism firms decreased the cost by reducing the investment of CSR in order to increase the profit. However, the relevant literature remains scarce. The main purpose of this study is to explore the effect of COVID-19 on CSR investment in the tourism industry. This study fills the gap between stakeholder and cost stickiness theories. Based on a quasi-experiment of listed Chinese tourism companies from 2017 to 2021, the study finds that COVID-19 caused tourism firms to increase strategic CSR and decrease a responsive one. In addition, tourism firms that adopted cost leadership strategies trimmed responsive CSR more than strategic CSR. Tourism firms with differentiation leadership strategies increased strategic and decreased responsive CSR. Tourism firms with higher levels of political connections increased responsive CSR, while tourism firms with higher organizational resilience increased strategic CSR. At the theoretical level, this study reveals the theoretical mechanism of COVID-19 on tourism firms\u2019 adjustment of CSR from the perspective of cost stickiness. On a practical level, it helps inform tourism firms\u2019 decision-making regarding CSR adjustments for sustainable development when they face widespread crisis scenarios.<\/jats:p>","DOI":"10.3390\/systems12030083","type":"journal-article","created":{"date-parts":[[2024,3,5]],"date-time":"2024-03-05T03:03:20Z","timestamp":1709607800000},"page":"83","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["How Contingency Adjusts Corporate Social Responsibility (CSR) in the Tourism Industry: A Quasi-Experiment in China"],"prefix":"10.3390","volume":"12","author":[{"given":"Hao","family":"Wang","sequence":"first","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2400-7624","authenticated-orcid":false,"given":"Tao","family":"Zhang","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xi","family":"Wang","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2375-2267","authenticated-orcid":false,"given":"Jiansong","family":"Zheng","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"You","family":"Zhao","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7599-161X","authenticated-orcid":false,"given":"Rongjiang","family":"Cai","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7190-5032","authenticated-orcid":false,"given":"Xia","family":"Liu","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Qiaoran","family":"Jia","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Zehua","family":"Zhu","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xiaolong","family":"Jiang","sequence":"additional","affiliation":[{"name":"Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao 999078, China"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1968","published-online":{"date-parts":[[2024,3,5]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"80","DOI":"10.1080\/14616688.2015.1116600","article-title":"Vulnerability, resilience, and the adaptive cycle in a crisis-prone tourism community","volume":"18","author":"Tsao","year":"2016","journal-title":"Tour. 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