Pregled bibliografske jedinice broj: 1212826
Sustainability reporting harmonization in the hotel industry – what is next?
Sustainability reporting harmonization in the hotel industry – what is next? // GeoJournal of Tourism and Geosites, 41 (2022), 2; 541-547 doi:10.30892/gtg.41227-861 (recenziran, članak, znanstveni)
CROSBI ID: 1212826 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Sustainability reporting harmonization in the hotel industry – what is next?
Autori
Halmi, Lahorka ; Poldrugovac, Katarina
Izvornik
GeoJournal of Tourism and Geosites (2065-1198) 41
(2022), 2;
541-547
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
sustainability reporting ; harmonization ; GRI standards ; hotel industry ; sustainability reporting de facto harmonization
Sažetak
The aim of this study is to examine the degree of external de facto harmonization of environmental and social information published in sustainability reports. Hotels sustainability reports are analyzed for data matching the GRI Standards indicators. C-index was used to calculate the degree of harmonization. Findings show that there is a low degree of harmonization of environmental and social information and differences in applying sustainability reporting frameworks. This is the first study examining the sustainability reporting harmonization in the hotel industry Findings also suggest a strong need for industry-specific standards and/or reporting formats.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija,
Veleučilište u Karlovcu
Citiraj ovu publikaciju:
Časopis indeksira:
- Scopus
Uključenost u ostale bibliografske baze podataka::
- Geobase
- EBSCO
- INDEX COPERNICUS
- DOAJ - DIRECTORY OF OPEN ACCES JOURNALS
