Abstract
This developmental paper outlines a qualitative, interpretivist study of owner-operated B&Bs in Tengchong, Yunnan. It examines how local government measures during crises are interpreted by owners and how these interpretations shape the negotiated relationship between CSR practices and everyday financial judgements. CSR is conceptualised as context-sensitive and constructed through stakeholder relations and local institutions (Jamali and Mirshak, 2007; Freeman, 1984; Mansour et al., 2022). Crisis governance is framed through policy instruments and modalities that structure perceived room to manoeuvre, including incentives, regulation, market mechanisms, technological interventions and trust-based co-operation (Lascoumes and Le Galès, 2007; Bramwell and Lane, 2011; Ritchie and Jiang, 2019). Data will be generated via semi-structured interviews and analysed using reflexive thematic analysis (Braun and Clarke, 2006; Braun and Clarke, 2021).