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Environmental Information Disclosure in the Hotel Sector: Global Reporting Initiative Application

Author

Listed:
  • Sung Wook Kang

    (Griffith University, Australiamichael.kang@griffithuni.edu.au)

  • Song Ee Hahn

    (Institute for Tourism Study, Macau)

Abstract

The purpose of this study is to identify core Environmental Information Disclosure (EID) contents and to evaluate the current level of EID proactiveness of the hotel companies on the Global Reporting Initiative (GRI) database. We confirmed 38 reports as a sample from 2008 to 2014. Utilising content analysis and a case study approach, we comprehensively investigated the quality and extent of what is being reported and evaluated in respect to each hotel’s EID proactiveness. Six core EID categories which had received significant attention from the hotels were identified, and we found the sampled hotels emphasised cost reduction activities of their operations in their EID. EID proactiveness was addressed and there was significant difference between the EID proactiveness groups (top, middle, bottom) in terms of property, quality and quantity. This study provides an overview of the current level of EID proactiveness of the hotels in the GRI database and also provides a measure for EID proactiveness for the hotel sector.

Suggested Citation

  • Sung Wook Kang & Song Ee Hahn, 2017. "Environmental Information Disclosure in the Hotel Sector: Global Reporting Initiative Application," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pages 1-28, December.
    • Handle: RePEc:wsi:jeapmx:v:19:y:2017:i:04:n:s1464333217500193
    DOI: 10.1142/S1464333217500193
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