engleski

Environmental accounting as a perspective for hotel sustainability: literature review

Purpose – Competitive environment and numerous stakeholders’ pressures are forcing hotels to comply their operations with the principles of sustainable development, especially in the field of environmental responsibility. Therefore, more and more of them incorporate environmental objectives in their business policies and strategies. The fulfilment of the environmental objectives requires from hotel to develop and implement environmentally sustainable business practices, as well as to implement reliable tools to assess environmental impact, of which environmental accounting and reporting are particularly emphasized. The purpose of this paper is to determine development of hotel environmental accounting practices, based on previous researches, and literature review, and draw conclusions about possible perspectives that those practices have in ensuring hotel sustainability. Approach - This paper provides an overview of current research in the field of hotel environmental accounting and reporting. Based on established knowledge about hotel environmental responsibility, both globally and in Croatia, we draw conclusions about the requirements for achieving hotel long-term sustainability. Findings - Previous studies have shown that environmental accounting and reporting practice in hotel business is weaker when compared to other activities, and that most hotels still insufficiently use mentioned instruments of environmental management to reduce their environmental footprint and to improve relationship with stakeholders. Originality - The study provides insights into the problem of environmental responsibility of hotels, from the standpoint of environmental accounting and reporting, as tools for assessing hotel impact on the environment and for improving its environmentally sustainable business practice. The ideas for improving hotel environmental efficiency are shaped based on previous findings, so this paper also provides space for further researches of development and usage of environmental accounting and reporting in hotels.

environmental responsibility; environmental accounting; environmental reporting; hotel sustainability

nije evidentirano