How do codes of ethics curb hotel employee CSR skepticism? Evidence from the hospitality industry

Document Type

Article

Source of Publication

Tourism Recreation Research

Publication Date

7-27-2026

Abstract

This study examines how organisational ethics shape employee skepticism toward corporate social responsibility (CSR) initiatives in the hospitality industry. Grounded in social exchange and cognitive dissonance theories, it proposes a moderated mediation model linking codes of ethics (COE) to CSR skepticism (SK) through employee citizenship behaviour (ECB), with shared values (SV) and employee ethics (EE) as moderators. Data were collected from 429 frontline employees in four- and five-star hotels in Egypt, an emerging economy with a high risk of symbolic CSR. Findings reveal that COE reduces SK primarily through ECB. SV strengthens the positive COE–ECB relationship, while EE moderates the ECB–skepticism link. An ethical vigilance paradox emerges: highly ethical employees show lower baseline skepticism, yet ECB has a weaker incremental effect for them. The study underscores the importance of implementing COE authentically to mitigate skepticism and foster trust in hospitality organisations.

ISSN

0250-8281

Publisher

Informa UK Limited

Disciplines

Business

Keywords

citizenship behaviour, Codes of ethics, CSR skepticism, employee ethics, shared values

Scopus ID

105046122205

Indexed in Scopus

yes

Open Access

no

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