engleski

Sustainability reporting – what is next?

In these uncertain times of COVID -19 pandemic, stakeholders, especially shareholders, need comparable information from sustainability reports to make informed decisions. Therefore, the objective of this paper is to research the degree of external harmonisation of environmental and social information in terms of GRI Standards in the sustainability reports of the world's leading hotel groups. The research questions are: (1) what is the level of external harmonisation of environmental information according to the GRI Standrads, and (2) what is the level of external harmonisation of social information according to the GRI standards? The purpose of studying external harmonisation of hotel sustainability reports is to discover any kind of patterns in sustainability reporting in the hotel industry.

Sustainability reporting ; harmonization ; GRI standards ; hotel industry

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