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Introduction to Reporting Systems

In: Responsible Tourism and CSR

Author

Listed:
  • Mara Manente

    (CISET)

  • Valeria Minghetti

    (CISET)

  • Erica Mingotto

    (CISET)

Abstract

This chapter introduces reporting systems. Firstly, it explains what reporting systems are and underlines the benefits they brought for companies and consumers. Secondly, it describes their main characteristics, paying particular attention to those programs that are specifically addressed to assess the responsibility of tourism companies. While quality systems have existed for decades, environmental and social programs have been developed starting from the end of the 1980s/1990s depending on the geographical region. Type of auditing (self-assessment, second-party or third-party audit) and type of standards (process-based, performance-based or product-based standards) are the main elements that distinguish reporting systems. In addition, for programs addressing the responsibility of tourism companies, another important aspect to take into account is whether the system focuses on the evaluation of the internal business process and the whole supply chain or of the product only, checking the standards a responsible tourism product should respect (“certification approach” vs. “responsible tourism approach”). Many of these systems are scarcely known by companies and consumers and this damages their credibility and application.

Suggested Citation

  • Mara Manente & Valeria Minghetti & Erica Mingotto, 2014. "Introduction to Reporting Systems," CSR, Sustainability, Ethics & Governance, in: Responsible Tourism and CSR, edition 127, chapter 0, pages 27-32, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-06308-9_4
    DOI: 10.1007/978-3-319-06308-9_4
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