Sustainability Reporting in the Hospitality Industry: A Research Model Proposal on Sustainability Performance
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.
Volume (Year): 3 (2016)
Issue (Month): 1 (October)
|Contact details of provider:|| Web page: http://icesba.eu|
When requesting a correction, please mention this item's handle: RePEc:icb:wpaper:v:3:y:2016:i:1:79-86. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rocsana Bucea-Manea-Tonis)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.