IDEAS home Printed from https://ideas.repec.org/a/avo/emipdu/v29y2020i2p559-578.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://hrcak.srce.hr/clanak/360843
    Download Restriction: no
    File URL: https://libkey.io/10.17818/EMIP/2020/2.12?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Barbara Pavlakoviè & Eva Jereb, 2020. "Human Resources in Industrial Tourism," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 13(1), pages 51-65.
    2. Robinson, Danielle & MacDonald, Terri, 2019. "Tourism workforce development in the Kootenay-Rockies," Annals of Tourism Research, Elsevier, vol. 74(C), pages 204-207.
    3. Judit Creixans-Tenas & Dolores Gallardo-Vázquez & Núria Arimany-Serrat, 2020. "Social Responsibility, Communication and Financial Data of Hospitals: A Structural Modelling Approach in a Sustainability Scope," Sustainability, MDPI, vol. 12(12), pages 1-20, June.
    4. Orestis Papadopoulos & Gregoris Ioannou, 2023. "Working in hospitality and catering in Greece and the UK: Do trade union membership and collective bargaining still matter?," European Journal of Industrial Relations, , vol. 29(2), pages 105-122, June.
    5. Atanasov, Atanas, 2020. "Non-Financial Reporting - A Step Towards Improving The Sustainability Of The Wood-Based Industries," MPRA Paper 104558, University Library of Munich, Germany.
    6. Böcskei, Elvira & Somogyi, Róbert, 2023. "A vállalkozások fenntartható tevékenysége. A taxonómiarendelet hatásainak piacelméleti modellezése [Sustainable business activities. Theoretical modelling of the effects of the taxonomy regulation]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 432-450.
    7. Grueso Gala, Melanie & Camisón Zornoza, César, 2022. "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    8. Valentine Calinaud & Jithendran Kokkranikal & Maria Gebbels, 2021. "Career Advancement for Women in the British Hospitality Industry: The Enabling Factors," Work, Employment & Society, British Sociological Association, vol. 35(4), pages 677-695, August.
    9. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
    10. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
    11. Mărioara Beleneși & Victoria Bogdan & Dorina Nicoleta Popa, 2021. "Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies," Sustainability, MDPI, vol. 13(9), pages 1-23, April.
    12. Madhura Rao & Nadia Bernaz, 2020. "Corporate Responsibility for Human Rights in Assam Tea Plantations: A Business and Human Rights Approach," Sustainability, MDPI, vol. 12(18), pages 1-22, September.
    13. Daniel Dorta-Afonso & Manuel González-de-la-Rosa & Francisco J. García-Rodríguez & Laura Romero-Domínguez, 2021. "Effects of High-Performance Work Systems (HPWS) on Hospitality Employees’ Outcomes through Their Organizational Commitment, Motivation, and Job Satisfaction," Sustainability, MDPI, vol. 13(6), pages 1-18, March.
    14. Reem Fraih Alshiban & Khalid Rasheed Al-Adeem, 2022. "Empirically Investigating the Disclosure of Nonfinancial Information: A Content Study on Corporations Listed in the Saudi Capital Market," JRFM, MDPI, vol. 15(6), pages 1-23, June.
    15. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    16. Cristina Raluca Gh. Popescu, 2019. "Corporate Social Responsibility, Corporate Governance and Business Performance: Limits and Challenges Imposed by the Implementation of Directive 2013/34/EU in Romania," Sustainability, MDPI, vol. 11(19), pages 1-31, September.
    17. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
    18. Alja Žigo & Janja Gabruc & Emil Juvan, 2017. "Employment Experience of Immigrant Workers in Tourism," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 10(2), pages 151-165.
    19. Joanna Krasodomska & Justyna Godawska, 2020. "CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions," Sustainability, MDPI, vol. 12(21), pages 1-19, October.
    20. Roxana Manuela Dicu & Ioan-Bogdan Robu & George-Marian Aevoae & Daniela-Neonila Mardiros, 2020. "Rethinking the Role of M&As in Promoting Sustainable Development: Empirical Evidence Regarding the Relation Between the Audit Opinion and the Sustainable Performance of the Romanian Target Companies," Sustainability, MDPI, vol. 12(20), pages 1-17, October.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:avo:emipdu:v:29:y:2020:i:2:p:559-578. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nebojsa Stojcic (email available below). General contact details of provider: https://edirc.repec.org/data/oedubhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.