PECULIARITIES OF ASSESSING THE SUSTAINABLE DEVELOPMENT OF TOURISM ENTITIES THROUGH KEY PERFORMANCE INDICATORS

Silvia Zaharco
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Silvia Zaharco: Moldova State University, Chisinau, Republic of Moldova

Journal of Financial and Monetary Economics, 2023, vol. 11, issue 1, 281-289

Abstract: Nowadays, entities are increasingly aware of the need for sustainable balanced development in all fields of activity, which has as its final goal the preservation of natural resources for future generations. Entities tend to create a balance between three components: financial, social and environmental. Sustainable development does not focus on increasing the volume of production, but on improving the quality of the entity's activities for long-term development. That is why, it is necessary to evaluate these activities based on indicators that characterize the entity's sustainable development. This article reflects the issues associated with the analysis of the sustainable development of entities, explaining the concepts of economic, social and environmental sustainability of a tourism entity. At the same time, the indicators that can be used to evaluate the performance of entities within the three types of sustainability are suggested.

Keywords: environmental sustainability; financial stability; key performance indicators; tourism industry (search for similar items in EconPapers)
JEL-codes: L83 M14 Q56 (search for similar items in EconPapers)
Date: 2023
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