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An Environmental Management Accounting System for Sustainable Tourism Based on Business Intelligence

In: Recent Advancements in Tourism Business, Technology and Social Sciences

Author

Listed:
  • Christos Sarigiannidis

    (University of Patras)

  • Constantinos Halkiopoulos

    (University of Patras)

  • Basilis Boutsinas

    (University of Patras)

Abstract

The United Nations World Tourism Organization (UNWTO) defines sustainable tourism as “tourism that takes full account of its current and future economic, social, and environmental impacts, and addresses the needs of visitors, the industry, the environment, and host communities.” However, there is debate regarding how sustainability can be measured and reported in a dependable and comparable manner. Additionally, UNWTO released the “Statistical Framework for Measuring Sustainable Tourism” in December 2022, a conceptual framework designed to facilitate the collection and presentation of data on the economic, environmental, and social impacts of tourism. The integration of SEEA into the SF-MST has significantly upgraded the ability of SF-MST, to provide information on the environmental dimension of tourism, since the system of environmental-economic accounting (SEEA) 2012 is the general international statistical standard for measuring the environment and its relationship with the economy. Alongside the development of the industry's tool capabilities, new opportunities are emerging for both the collection of environment-related data and its reliable processing and transformation into comparable data, from which sustainability statements (ESG and others) will be compiled, as well as provide UNWTO SF-MST with reliable information. This paper aims to contribute to the development of an environmental management accounting model applicable to the tourism industry by utilizing the opportunities offered by Industry 4.0. This model will provide management with reliable information and facilitate the compilation of reliable and comparable environmental reports, which will capture the environmental impacts of tourism on crucial environmental issues such as greenhouse gas emissions, solid waste, wastewater, disruption of ecosystems and biodiversity, water, energy efficiency, beaches, ecosystem protection, environmental protection costs, environmental taxes, and will facilitate the implementation and use of environmental management accounting systems, using business intelligence techniques which will contribute to the analysis, evaluation, documentation, and transparency of their environmental performance.

Suggested Citation

  • Christos Sarigiannidis & Constantinos Halkiopoulos & Basilis Boutsinas, 2024. "An Environmental Management Accounting System for Sustainable Tourism Based on Business Intelligence," Springer Proceedings in Business and Economics, in: Vicky Katsoni & George Cassar (ed.), Recent Advancements in Tourism Business, Technology and Social Sciences, pages 543-556, Springer.
  • Handle: RePEc:spr:prbchp:978-3-031-54338-8_31
    DOI: 10.1007/978-3-031-54338-8_31
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    More about this item

    Keywords

    Sustainable tourism; Business intelligence; Statistical frame for measuring sustainable tourism; Tourism industries; Environment; Economic; Industry 4.0;
    All these keywords.

    JEL classification:

    • Z32 - Other Special Topics - - Tourism Economics - - - Tourism and Development
    • Z33 - Other Special Topics - - Tourism Economics - - - Marketing and Finance
    • P51 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Analysis of Economic Systems
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General

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