Naslov
Sustainability reporting – what is next?

Autori
Halmi, Lahorka ; Poldrugovac, Katarina

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
TOURMAN 2021 Book of abstracts Restarting tourism, travel and hospitality: The day after / Christou, E. ; - Solun : International Hellenic University, 2021, 1043-1045

ISBN
978-618-84798-9-0

Skup
4th International Scientific Conference Restarting tourism, travel and hospitality: The day after (TOURMAN 2021)

Mjesto i datum
Online, 21.05.2021. - 23.05.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Sustainability reporting ; harmonization ; GRI standards ; hotel industry

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA