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

Alp Yenidogan (), Tugba Gurcaylilar-Yenidogan () and Nilufer Tetik ()
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Alp Yenidogan: Akdeniz University, Faculty of Economics and Administrative Sciences, Dumlupinar Boulevard Campus-Antalya,TR-07058, Turkey
Tugba Gurcaylilar-Yenidogan: 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

International Conference on Economic Sciences and Business Administration, 2016, vol. 3, issue 1, 79-86

Abstract: 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.

Keywords: TBL accounting; Sustainability performance; Economic performance; Social performance; Environmantal performance; Hospitality industry. (search for similar items in EconPapers)
JEL-codes: Q56 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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