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Abstract:In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

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Purpose This paper aims to provide a better understanding of self-organised cruiser’s expenditures, analysing the effect of city interface satisfaction (CIS) on total monetary impact on land (TMIoL) for cruisers travelling without touristic guide and investigating the size of cruise ships, such as those labelled super-sized ships (SSSh), as a moderator variable. Design/methodology/approach The study was conducted through an interview-based semi-structured questionnaire administered to 812 self-organised cruisers visiting one of main ports of call in the Mediterranean region. Findings The findings highlight that CIS positively influences TMIoL; the relationship is moderated by SSSh; age, cruise experience and time on land are confirmed to be critical predictors of cruiser’s expenditures in the tourism destination. Originality/value The increase in cruiser flows and vessel sizes has a significant economic and non-economic impact on cruise destinations. More players are involved in the value creation process and its sharing, such as port destinations, local governments and cruise liners. Value measurement and knowledge of its determinants (e.g. port facilities, destination attractiveness, cruiser satisfaction and experiences) are essential, in terms of competitiveness, for practitioner’s decision-making processes and scholars interested in analysing the cruise phenomenon. This paper contributes to the existing literature as it provides results concerning value creation that is not managed by any one single player, such as cruise companies, port destination or local government. Such knowledge can be useful above all for local governments because self-organised cruisers visit the city destination not as cruise tourists but as land tourists.

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This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. Drawing from legitimacy theory, this qualitative study analyses if and how non-financial reporting positively affects and fosters CSP practices and outcomes within the cruise industry. Specifically, using a case study methodology, a major cruise company has been analysed outlining its sustainable behaviour, through the manual content analysis of sustainability reports (2016-2017-2018), in achieving the sustainable development goals (SDGs) introduced by the UN Agenda 2030. The findings outline that the cruise company presents a clear sustainability and community orientation and adopts several initiatives, mostly focused on environmental and social issues, addressed to meet the 17 SDGs, where reputation and positive image have been recognised as the major antecedents in the perspective of CSP. This study contributes to the literature giving a broader and different reading of sustainability reporting as a "booster" of the CSP in meeting the SDGs and a further interesting application of the legitimacy theory, and offers managerial implications to systematise the content of non-financial reporting by improving the quality of disclosure to achieve the SDGs, with focus on CSP processes, outcomes and ways.

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