Mapping Innovations in Environmental Accounting for Climate-Resilient Tourism Enterprises: A Literature Review

Background: Climate change increasingly threatens tourism enterprises, particularly in vulnerable coastal and cultural destinations. Traditional environmental accounting systems inadequately capture complex climate-tourism interdependencies, necessitating innovative frameworks that integrate climate resilience with business sustainability. This systematic review maps environmental accounting innovations designed to enhance climate resilience in tourism enterprises. Methods: Following PRISMA guidelines, we systematically searched six academic databases for peer-reviewed studies published between 2020 and 2025. From 2847 initial records, 37 studies met inclusion criteria after rigorous screening. Analysis focused on four research questions examining: integration of environmental dimensions, optimal implementation frameworks, performance correlations, and predictive capabilities. Narrative synthesis was employed due to methodological heterogeneity. Results: The review reveals fundamental transformation from fragmented reporting to integrated strategic frameworks. Key findings include: (1) 43–75% of tourism operations depend on ecosystem services, with marine valuations reaching €6 million annually per destination; (2) three-layer implementation frameworks (digital technologies, standards, contextual adaptations) achieve 60% monitoring cost reductions and 45% improved data accuracy; (3) comprehensive environmental accounting correlates with 15–28% profitability improvements, 23% better climate resilience, and 3.5 times more proactive adaptation measures; (4) predictive systems extend early warning capabilities from 2–3 months to 6–18 months, reducing climate-related revenue losses by 45%. However, barriers persist: 46% of studies cite data constraints, only 15% of SMEs successfully implement advanced systems, and geographic concentration limits generalizability. Conclusions: Environmental accounting innovations represent strategic enablers of tourism resilience rather than compliance burdens. The identified three-layer framework provides practical implementation guidance, while predictive capabilities transform reactive management into proactive adaptation. Priority areas include expanding research beyond developed economies, advancing ecosystem classification methodologies, integrating emerging technologies, and developing stakeholder-inclusive frameworks. Success requires coordinated action across enterprises, destinations, and governance levels.