Perception of legitimacy and corporate social responsibility of winter sports tourism leisure providers

Corporate Social Responsibility (CSR) practices in the context of winter sports tourism have received increased attention due to their impact on environmental sustainability, their effects on local communities, and the overall industry reputation, while at the same time being profoundly influenced by the accelerating climate crisis. If CSR measures are implemented correctly, they contribute to the legitimacy of an organization, whereby legitimacy is understood as the alignment of organizational actions and values with prevailing societal expectations. Therefore, the study aims at exploring the key differences between the self – and external perception of ski area operators’ CSR activities. The study design is two-fold. Study 1 examines the self-perception of ski resort operators and is divided into an online survey (n = 119) and interviews with CEOs of cable car companies (n = 20). Study 2 deals with the external perception of ski resorts and consists of a customer (skiers; n = 433) and non-customer (non-skiers; n = 548) survey. Based on CSR and legitimacy literature, the analysis reveals gaps between implemented CSR measures, high self-assessments, and external perceptions. It can be assumed that the current measures are either insufficient or inadequate to achieve full legitimacy of ski resort operators in the eyes of key local stakeholders.