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1 Introduction Center Parcs is a holiday village operator in the leisure and hotel sector offering fully equipped accommodation set in forest locations. The village style resorts offer a wide range of activities both indoor and outdoor; leisure and sports facilities provide a variety of entertainment. Pools, retail outlets and restaurants are just a few of the amenities on offer. The Center Parcs concept started over thirty years ago in Holland, since then the design has been recreated over several European locations including four in the UK, Sherwood Forest, Elveden Forest, Longleat Forest and the Oasis Whinfell Forest. Figure 1: Center Parcs across Europe Source: cparcs.star-command.de 1.1 History and Formation The founder of the CP concept Piet Derksen sold the majority of his shares in 1989, to Scottish and Newcastle in order for him to concentrate on the development of the parks themselves. S & N took complete ownership of CP in 1991 to expand...

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