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Towards sustainability performance management system of tourism enterprises: a tourism sustainable balanced scorecard framework

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  • Ioanna Giannoukou
  • Christina C. Beneki

Abstract

This paper intends to provide the components and the process for a firm to establish, maintain and improve a culture of sustainable development in firms in the field of tourism and a framework for an effective management system, the performance of which can be monitored and verified. It is applicable to all firms in the entire tourism industry such as hotels, restaurants, tourism agents, and tour operators. The results are identified through the development of sustainable tourism performance criteria and indicators, which have been divided around four main perspectives: institutional; economic; socio cultural; and environmental. The management tool and methodology of the traditional balanced scorecard have been developed further towards the tourism sustainability balance scorecard integrating institutional, economic, socio-cultural and environmental perspectives. The tourism sustainability balanced scorecard defines the causal relation between factors of firms in order to establish priorities and targets in a rational decision-making process.

Suggested Citation

  • Ioanna Giannoukou & Christina C. Beneki, 2018. "Towards sustainability performance management system of tourism enterprises: a tourism sustainable balanced scorecard framework," International Journal of Global Environmental Issues, Inderscience Enterprises Ltd, vol. 17(2/3), pages 175-196.
    • Handle: RePEc:ids:ijgenv:v:17:y:2018:i:2/3:p:175-196
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    Citations

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    Cited by:

    1. Monica Aureliana Petcu & Maria Iulia Sobolevschi-David & Stefania Cristina Curea, 2021. "Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania," Sustainability, MDPI, vol. 13(13), pages 1-17, June.
    2. Natalia Antonova & Ines Ruiz-Rosa & Javier Mendoza-Jimenez, 2022. "Water Resource Management in Hotels Using a Sustainable Balanced Scorecard," Sustainability, MDPI, vol. 14(13), pages 1-19, July.
    3. Ivo Hristov & Antonio Chirico & Andrea Appolloni, 2019. "Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)," Sustainability, MDPI, vol. 11(7), pages 1-19, April.
    4. Sooksan Kantabutra, 2022. "Toward a System Theory of Corporate Sustainability: An Interim Struggle," Sustainability, MDPI, vol. 14(23), pages 1-27, November.
    5. Eva Benková & Peter Gallo & Beáta Balogová & Jozef Nemec, 2020. "Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance," Sustainability, MDPI, vol. 12(3), pages 1-18, February.

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