Despite its economic benefits, the integrated resort (IR) industry faces social concerns, including pollution, gambling addiction, and community conflicts. To counter these issues, managing ESG (environmental, social, and governance) practices becomes crucial for IRs. However, IRs need more specific ESG measurement scales to ensure progress. This study aims to fill this gap by developing a new scale tailored to assess ESG activities in IRs. Using a mixed methodology, the study identified six key factors: environment, internal/external stakeholders, responsible gambling, safety and health, and governance. Rigorous statistical analysis confirmed the validity and predictive power of the developed scale. Theoretically, this study introduces the first-ever ESG scale for IRs, including the unique "responsible gambling" factor. It equips resort managers with a tool to build ESG strategies, gain social acceptance, and ultimately boost profitability. By embracing ESG principles and utilizing this new scale, IRs can ensure sustainable growth while minimizing negative impacts.

中文翻译：

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制定综合度假村 （IR） 的环境、社会和公司治理 （ESG） 衡量量表


尽管具有经济利益，但综合度假村 （IR） 行业仍面临社会问题，包括污染、赌博成瘾和社区冲突。为了解决这些问题，管理 ESG（环境、社会和治理）实践对 IR 来说变得至关重要。但是，IR 需要更具体的 ESG 衡量标准来确保进展。本研究旨在通过开发一个专为评估 IR 中的 ESG 活动而量身定制的新量表来填补这一空白。该研究采用混合方法，确定了六个关键因素：环境、内部/外部利益相关者、负责任的赌博、安全和健康以及治理。严格的统计分析证实了所开发的量表的有效性和预测能力。从理论上讲，本研究引入了有史以来第一个针对 IR 的 ESG 量表，包括独特的“负责任赌博”因素。它为度假村经理提供了一个工具，以制定 ESG 战略、获得社会认可并最终提高盈利能力。通过采用 ESG 原则并利用这种新的规模，IR 可以确保可持续增长，同时最大限度地减少负面影响。