Naslov
Tourist Destination Integral Product Eco- Efficiency

Autori
Janković, Sandra ; Vejzagić, Vanja ; Vlašić, Dubravka ;

Izvornik
International business and economics research journal (1535-0754) Vol 19 (2011), No 1; 63-72

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni

Ključne riječi
Life Cycle Assessment ; Life Cycle Costing ; Environmental Accounting ; Environmental Reporting ; Eco-efficiency ; Tourist Destination Integral Product

Sažetak
Sustainable development has become a concept of key importance to hospitality industry, because hotels are increasingly under pressure to change and adapt their business practices to become more responsible. Hospitality industry is not only one of the largest industries in the world, but it is also a big consumer of energy and water and has certain impact in the natural environment, economy, culture and society development. In order to implement sustainable business development, companies in hospitality industry used concepts and instruments of sustainability accounting for preparing information in accordance with the sustainability management requirements. Sustainability management consists in the entrepreneurial task of successfully meeting the ecological, social and economic challenge. The ecological challenge consists in reducing the absolute environmental burden cause directly and indirectly by businesses, and hence in improving the ecological effectiveness of business activities. Most of the literature studies the “green” aspects of hotels, rather than social responsibility as whole. However, they have to take in the account also the social impacts on individuals, interest groups and society as a whole, and hence to reduce socially undesirable effects of the business and promote positive social effects. The economic challenge to environmental and social management has two components, increasing eco- efficiency and improving social efficiency. The aim of sustainability accounting is methodological integration of concepts and instruments in process of preparing information for sustainability management through an integrated approach of ecological, social and economic aspects. In taking day-to-day decisions, manager in hospitality industry needs relevant information, provided by sustainability accounting. It is in an early stage of development, and includes different types of measurement and reporting about environmental (biodiversity conservation, water use and quality, waste, greenhouse gas emissions, renewable energy…), social (salary and working conditions, child and/or forced labor, workforce health and safety, community health and safety, human rights… ) and economic (expenditure in local economy, technology exchange and support, improving compliance standard, contribution to taxes / revenue. livelihoods ….) performance. Using different instruments, methods and techniques, will be presented how can sustainability accounting provides data to be prepared and reported information, based on using GRI sustainability indicators and adapted to the specific needs of manager in the hospitality industry. Integrated sustainability performance measurement place emphasis on minimize of environmental impacts, maximize internal & external economic profit, and maximize social well-being of all stakeholders in hotel companies and their environment.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rezultati istraživanja na projektu.

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