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Employee-Related Indicators In The Non-Financial Reporting In Hospitality Industry

Author

Listed:
  • Ivana Nacinovic Braje

    (University of Zagreb)

  • Ivana Pavic

    (University of Zagreb)

  • Danijela Ferjanic Hodak

    (University of Zagreb)

Abstract

Due to many social and environmental challenges in the last decade, many companies recognized the importance of non-financial reporting to provide complete overview of its performance and socially responsible behaviour. Furthermore, for some companies the obligation of non-financial reporting has been institutionalized by European commission directives. This paper explores the extent of non-financial reporting regarding employment-matters in hospitality industry in Croatia. Research objective of the paper is to assess the type and amount of information regarding employment and human resource management related issues disclosed by hospitality industry companies listed on Zagreb Stock Exchange. Research results indicate that the quantity of disclosed information increased after implementing EU directives on non-financial reporting, but there is still room for improvement. It is expected that hospitality industry companies will disclose even more employee-related indicators in the future due to the importance they give to their human resources and the importance of such indicators is further discussed in this paper.

Suggested Citation

  • Ivana Nacinovic Braje & Ivana Pavic & Danijela Ferjanic Hodak, 2020. "Employee-Related Indicators In The Non-Financial Reporting In Hospitality Industry," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 559-578, december.
    • Handle: RePEc:avo:emipdu:v:29:y:2020:i:2:p:559-578
    DOI: 10.17818/EMIP/2020/2.12
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    References listed on IDEAS

    as
    1. Baum, Tom, 2015. "Human resources in tourism: Still waiting for change? – A 2015 reprise," Tourism Management, Elsevier, vol. 50(C), pages 204-212.
    2. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    non-financial reporting; employee; hospitality industry; Croatia;
    All these keywords.

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • Z39 - Other Special Topics - - Tourism Economics - - - Other

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