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

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



    (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)

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    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.

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    Article provided by Spiru Haret University in its journal Published in Procedia of Economics and Business Administration.

    Volume (Year): 3 (2016)
    Issue (Month): 1 (October)
    Pages: 79-86

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    Handle: RePEc:icb:wpaper:v:3:y:2016:i:1:79-86
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