Page 179 - GLOBAL TOURISM CHALLENGES IN 21st CENTURY
P. 179
6RFLDO UHVSRQVLELOLW\ RI WKH FRPSDQ\
7KH UHOHYDQFH RI WKH LVVXHV RI FRUSRUDWH VRFLDO UHVSRQVLELOLW\ LQ EXVLQHVV FRPPXQLW\
EHFRPHV JUHDWHU DQG JUHDWHU DQG FRQWLQXHV WR JURZ IURP \HDU WR \HDU
6RFLDO UHVSRQVLELOLW\ UHTXLUHV IURP DQ LQGLYLGXDO WR FRQVLGHU LWV DFWLRQV LQ UHODWLRQ
WR WKH ZKROH VRFLDO V\VWHP DQG KROGV KLP UHVSRQVLEOH IRU WKH HIIHFWV RI KLV DFWLRQV LQ
HDFK SDUW RI WKH V\VWHP
6RFLDO UHVSRQVLELOLW\ LV REOLJDWLRQ RI WKH GHFLVLRQ PDNHUV WR WDNH DFWLRQV ZKLFK ZLOO
SURWHFW DQG SURPRWH WKH ZHOIDUH RI VRFLHW\ DV D ZKROH DORQJ ZLWK WKHLU RZQ LQWHUHVWV
7KLV GHILQLWLRQ VXJJHVWV WZR DFWLYH FRPSRQHQWV RI VRFLDO UHVSRQVLELOLW\ SURWHFWLRQ
DQG SURPRWLRQ 7R SURWHFW WKH ZHOIDUH RI WKH VRFLHW\ PHDQV WR DYRLG QHJDWLYH LPSDFWV
RQ VRFLHW\ H J WR DYRLG HQYLURQPHQWDO SROOXWLRQ 7R SURPRWH WKH ZHOIDUH RI WKH
VRFLHW\ PHDQV WR PDNH EHQHILW IRU WKH VRFLHW\
7KH LGHD RI VRFLDO UHVSRQVLELOLW\ VXSSRVHV WKDW WKH FRUSRUDWLRQ KDV QRW RQO\
HFRQRPLF DQG OHJDO REOLJDWLRQV EXW DOVR FHUWDLQ UHVSRQVLELOLWLHV WR VRFLHW\ ZKLFK
H[WHQG EH\RQG WKHVH REOLJDWLRQV $FWXDOO\ LW VWUHVVHV WKH LPSRUWDQFH RI HFRQRPLF
JRDOV DORQJ ZLWK OHJDO GXWLHV DQG LQ WKH VDPH WLPH LQYROYHV D ZLGHU FRQFHSWLRQ RI
FRPSDQ\¶V UHVSRQVLELOLWLHV ,WV OLPLWDWLRQ FRPHV IURP WKH IDFW WKDW LW IDLOV WR FODULI\
ZKLFK DUH WKH UHVSRQVLELOLWLHV WKDW DUH EH\RQG WKHVHGXWLHV
&RUSRUDWH VRFLDO UHVSRQVLELOLW\ LV SULPDULO\ UHODWHG WR WKH UHDOL]DWLRQ RI WKH UHVXOWV
RI FRUSRUDWH GHFLVLRQV RQ VSHFLILF LVVXHV RU SUREOHPV ZKLFK DFFRUGLQJ WR VRPH
QRUPDWLYH VWDQGDUG KDYH EHQHILFLDO UDWKHU WKDQ DGYHUVH HIIHFWV RQ WKH UHOHYDQW
FRUSRUDWH VWDNHKROGHUV 7KH OHJDO FRUUHFWQHVV RI WKH RXWFRPHV RI FRUSRUDWH DFWLRQV LV
WKH PDLQ IRFXV RI FRUSRUDWH VRFLDO UHVSRQVLELOLW\
&RUSRUDWH VRFLDO UHVSRQVLELOLW\ LQFOXGHV HFRQRPLF OHJDO HWKLFDO DQG GLVFUHWLRQDU\
SKLODQWKURSLF H[SHFWDWLRQV WKDW VRFLHW\ KDV IURP WKH FRPSDQLHV LQ D JLYHQ WLPH
SHULRG
7KLV IRXU FRPSRQHQW GHILQLWLRQ SRVLWLRQV WKH HFRQRPLF DQG OHJDO H[SHFWDWLRQV RI
WKH FRPSDQLHV LQ FRQWH[W ZLWK VRFLDOO\ RULHQWHG DVSHFWV 7KHVH VRFLDO DVSHFWV LQFOXGH
HWKLFDO DQG SKLODQWKURSLF YROXQWDU\ GLVFUHWLRQDU\ UHVSRQVLELOLWLHV
2QH RI WKH PRVW LPSRUWDQW UHVSRQVLELOLWLHV RI D FRPSDQ\ LV WKH economic
responsibility &RPSDQLHV SULPDULO\ UHSUHVHQW HFRQRPLF HQWLWLHV ZKLFK EDVLF UROH LV WR
SURGXFH JRRGV DQG VHUYLFHV UHTXLUHG E\ WKH VRFLHW\ DQG WR VHOO WKHP DW IDLU SULFHV
SULFHV ZKLFK UHSUHVHQW WKH WUXH YDOXH RI WKH GHOLYHUHG JRRGV DQG VHUYLFHV RQ RQH KDQG
DQG RQ WKH RWKHU HQDEOH WKH FRPSDQLHV WR UHDOL]H VXIILFLHQW SURILWV IRU WKHLU VXUYLYDO
DQG GHYHORSPHQW
$QRWKHU FRUSRUDWH UHVSRQVLELOLW\ LV WKH legal responsibility ZKLFK LQYROYHV
QRUPDWLYH HWKLFV DQG LQFOXGHV LGHDV IRU ULJKWHRXV SUDFWLFHV VHW E\ WKH ODZPDNHUV ,Q
ODVW GHFDGHV ZH DOO ZLWQHVVHG WKH HQDFWPHQW RI QXPHURXV ODZV DQG UHJXODWLRQV WKDW
WHQG WR UHVWULFW WKH EHKDYLRU RI WKH VXEMHFWV LQ WKH EXVLQHVV VHFWRU
ϭϳϮ

