engleski

Environmental accounting in function of sustainable development of highly touristic region of Istria

Environmental accounting has been gradually introducing in Croatian entities along with the increasing awareness of environmental and social responsibility. In general, this is an underdeveloped reporting practice in Croatia, although there are some excellent exemptions that follow GRI (Global Reporting Initiative) Guidelines or prepare environmental/social reports on their own. Undoubtedly, these non-financial information are of high importance for all the enterprises and their stakeholders, independently of the type of industry, size or locality, but in tourism, environmental disclosures are particularly significant, considering the natural features of this multiplicatively effective industry and its contribution to growth and development of the Istrian county and the whole national economy. So, there’ s an urgent need to enhance environmental reporting in tourism sector, although according to some research results that will be presented later, services sector is in average worse environmental reporter comparing to e.g. petroleum, gas, chemical, pharmaceutical industry, etc.

sustainability; Istria; environmental reporting

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