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Sustainability Reporting in the Hospitality Industry: A Research Model Proposal on Sustainability Performance

Author

Listed:
  • Alp YENIDOGAN

    (Akdeniz University, Faculty of Economics and Administrative Sciences, Dumlupinar Boulevard Campus-Antalya,TR-07058, Turkey)

  • Tugba GURCAYLILAR-YENIDOGAN

    (Akdeniz University,Faculty of Economics and Administrative Sciences, Dumlupinar Boulevard Campus-Antalya,TR-07058, Turkey)

  • Nilufer TETIK

    (Akdeniz University,Faculty of Tourism, Dumlupinar Boulevard Campus-Antalya,TR-07058, Turkey)

Abstract

As a new methodology of business accounting, sustainability performance management has been expanded the coverage of firm performance to include the organizational impacts on its all stakeholders. Although various frameworks have been developed to measure sustainable development in recent years, those are at the country- or destination- level and hence the debate still continues on business sustainability performance. Given this gap, the current study provides some measures for sustainability performance in the hospitality industry consistent with the ETIS indicators. Furthermore, the authors propose a research model to clarify how environmental and social sustainability affect the traditional financial accounting performance.

Suggested Citation

  • Alp YENIDOGAN & Tugba GURCAYLILAR-YENIDOGAN & Nilufer TETIK, 2016. "Sustainability Reporting in the Hospitality Industry: A Research Model Proposal on Sustainability Performance," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 79-86, October.
    • Handle: RePEc:icb:wpaper:v:3:y:2016:i:1:79-86
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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2016_9Yenidogan_p79-86.pdf
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    References listed on IDEAS

    as
    1. Álvarez Gil, M. J. & Burgos Jiménez, J. & Céspedes Lorente, J. J., 2001. "An analysis of environmental management, organizational context and performance of Spanish hotels," Omega, Elsevier, vol. 29(6), pages 457-471, December.
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    Cited by:

    1. Zorica Duric & Jasna Potočnik Topler, 2021. "The Role of Performance and Environmental Sustainability Indicators in Hotel Competitiveness," Sustainability, MDPI, vol. 13(12), pages 1-26, June.
    2. Dubravka Vlašić & Katarina Poldrugovac, 2022. "Non-Financial Information in Hotel Companies," Sustainability, MDPI, vol. 14(16), pages 1-13, August.

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    More about this item

    Keywords

    TBL accounting; Sustainability performance; Economic performance; Social performance; Environmantal performance; Hospitality 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

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