engleski

The assurance of sustainability reporting of hotel companies

Purpose – The aim of this paper is to set out the nature of the assurance of sustainability reporting and its key principles. Further aim is to identify the potential benefits of the assurance of sustainability reporting for hotel companies, and also to discuss the conditions necessary for integrating assurance of sustainability reporting into organisation activities. Design – The paper explores assurance of hotels’ sustainability reporting with special focus on the hotels that implement GRI and EMAS principles of sustainability reporting. Approach – In order to get an idea of whether the assurance of sustainability reporting of hotel companies has been somehow emphasized, the paper analyse the level of assured sustainability reports of hotel companies. Methodology – The descriptive method was used to provide review of previous researches. For the descriptive statistics analysis of the level of assurance of sustainability reporting data presented in the GRI and EMAS databases were used. Findings – The research has shown that assurance of sustainability reporting practice in hotel companies is weaker when compared to other industries, and that most hotels still insufficiently use assurance as an instrument for improving credibility. Originality - The research provides insights into the problem of assurance of sustainability reporting of hotel companies, investigates the level of assured sustainability reports and the content of the assurance statement. It provides space for further research of factors relevant for improving practice of assurance of sustainability reporting in hotel companies.

sustainability reporting; assurance; hotel companies

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