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Internal Sustainability Reporting in the Hotel Industry

In: Tourism, Travel, and Hospitality in a Smart and Sustainable World

Author

Listed:
  • Lahorka Halmi

    (Karlovac University of Applied Sciences
    University of Rijeka)

  • Katarina Poldrugovac

    (Karlovac University of Applied Sciences
    University of Rijeka)

Abstract

Sustainability reporting is becoming an increasingly widespread form of reporting by various business enterprises. European Commission’s Proposal for a Directive on corporate sustainability reporting amending Accounting directive (2013/34/EU), the Non-Financial Reporting Directive (2014/95/EU), the Transparency Directive (2004/109/EC), the Statutory Audit Directive (2006/43/EC) and the Statutory Audit Regulation (No. 5357/2014) moves sustainability reporting to the margins of the norm for regular corporate reporting. Against this background, the objective of this paper is to investigate the de facto level of harmonization of hotel companies' internal sustainability reporting with respect to (1) the measurement and disclosure of environmental and social key performance indicators (KPIs) and (2) the assessment of the importance of environmental and social KPIs. Data were collected using an online questionnaire and examined using qualitative methods, where measurement and disclosure of KPIs were measured with the C index and assessing the importance of KPIs with a nonparametric Kendall’s W test of concordance. The research results show that there is a low degree of harmonization in internal sustainability reporting with respect to the two selected topics. The novelty of the study lies in the application of qualitative methods in accounting research and in the discovery of a way to link internal sustainability reporting processes with external sustainability disclosures.

Suggested Citation

  • Lahorka Halmi & Katarina Poldrugovac, 2023. "Internal Sustainability Reporting in the Hotel Industry," Springer Proceedings in Business and Economics, in: Vicky Katsoni (ed.), Tourism, Travel, and Hospitality in a Smart and Sustainable World, pages 221-235, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-26829-8_14
    DOI: 10.1007/978-3-031-26829-8_14
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    Keywords

    Sustainability accounting; Sustainability reporting; Internal sustainability reporting harmonization; Hotel industry;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics

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