Environmental accounting as perspective for hotel sustainability: literature review

Abstract

Purpose – Competitive environment and numerous stakeholders’ pressures are forcing hotels to comply their operations with the principles of sustainable development, especially in the field of environmental responsibility. Therefore, more and more of them incorporate environmental objectives in their business policies and strategies. The fulfilment of the environmental objectives requires the hotel to develop and implement environmentally sustainable business practices, as well as to implement reliable tools to assess environmental impact, of which environmental accounting and reporting are particularly emphasized. The purpose of this paper is to determine the development of hotel environmental accounting practices, based on previous research and literature review. Approach – This paper provides an overview of current research in the field of hotel environmental accounting and reporting, based on established knowledge about hotel environmental responsibility. The research has been done according to the review of articles in academic journals. Conclusions about the requirements for achieving hotel long-term sustainability have been drawn. Findings – Previous studies have shown that environmental accounting and reporting practice in hotel business is weaker when compared to other activities, and that most hotels still insufficiently use the abovementioned instruments of environmental management to reduce their environmental footprint and to improve their relationship with stakeholders. The paper draws conclusions about possible perspectives that environmental accounting has in ensuring hotel sustainability. Originality – The study provides insights into the problem of environmental responsibility of hotels, from the standpoint of environmental accounting and reporting, as tools for assessing hotel impact on the environment and for improving its environmentally sustainable business practice. The ideas for improving hotel environmental efficiency are shaped based on previous findings.

Upravljačko računovodstvo okoliša u kontekstu društveno odgovornog poslovanja

“…Massoud, Daily i Bishop (2011) došli su do sličnih zaključaka vezano uz meksičku prerađivačku industriju. Kada su u pitanju evoluirajući problemi zaštite okoliša, vrlo zagađujuća je hotelska industrija koja postaje predmet interesa zbog velike potrošnje prirodnih resursa i gomile štetnog otpada koji nastaje u okolišu (Janković & Krivačić, 2014). Zbog njegovog kontinuiranog rasta i diversifikacije potrebno je više pažnje posvetiti utjecaju na hotelijere da uspostave održivu poslovnu praksu i pouzdane alate za procjenu učinaka poslovanja na okoliš (Qian et al, 2015).…”

Pengaruh Sikap Terhadap Implementasi Green Accounting Pada Perusahaan Sektor Pariwisata

“…Meningkatnya akan kesadaran terhadap lingkungan, serta perubahan permintaan pariwisata, membuat hotel menerapkan praktik bisnis ramah lingkungan yang membutuhkan ketersediaan alat yang andal untuk menilai dampak hotel terhadap lingkungan, yang ditekankan pada sistem manajemen lingkungan dan akuntansi lingkungan (Janković & Krivačić, 2014). Oleh karena itu, akuntansi diperlukan untuk menemukan rutinitas, pendokumentasian, dan tindak lanjut secara sistematis terhadap isu-isu lingkungan.…”

Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

“…Sustainability reporting assurance is weak in the H&T industry compared to other industries (Janković and Krivaĉić, 2014). For example, Jones et al (2014) observe that there is little evidence of independent external assurance of sustainability reporting by hotel companies.…”