Naslov
Challenges of Environmental Accounting in Tourism Destination as a Trend of Sustainable Development

Autori
(Vejzagić, Vanja ; Janković, Sandra ; Peršić, Milena)

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Business Strategy and Sustainability . Developments in Corporate Governance and Responsibility

Urednik/ci
Aras, Gűler ; Crowther, David

Izdavač
Emerald Group Publishing

Grad
Bingley

Godina
2012

Raspon stranica
231-246

ISBN
978-1-78052-736-9

Ključne riječi
LCC, LCA, Eco Costs, Tourist Destination Product, Eco-Efficiency, AHP

Sažetak
Direction of current market trends is orientated towards fundamentals of sustainable development. Consequently, the challenge of environmental accounting as a trend of sustainable development is to provide accounting methods for presentation of economically-orientated information. In the complex process of environmental reporting, LCA (Life Cycle Assessment) and LCC (Life Cycle Costing) take important roles. LCA is characterized as holistic in both the interpretation and presentation of the data, as it delivers a detailed cradle-to-grave assessment of environmental impact of products. However, the fundamental drawback of LCA arises from the lack of the economic – monetary – component in the processes of environmental accounting and reporting. The main concern of this article is to illustrate accounting methods suitable for the inclusion of the economically-orientated component in the processes of environmental reporting, whilst examining the interrelation of eco-costs and values found in the classic LCC. Finally, a multivariable model used for calculation of product's eco efficiency is introduced. Using the method of AHP (Analytic Hierarchy Process), the results extracted from LCA are integrated with the results extracted from LCC in order to improve the level of environmental reporting, thus advancing the process of business decision making.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Knjiga nosi oznaku SRRNet - Social Responsibility Research Network (www.socialresponsibility.biz), a objavljuje se u UK, North America, Japan, India, Malaysia, China

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