Developing Sustainability Reporting in the Pioneer Case Study of Beach Establishments in Italy: First Results

Maria-Gabriella Baldarelli () and Macarena Paz Velasco Rosales ()
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Maria-Gabriella Baldarelli: University of Bologna
Macarena Paz Velasco Rosales: University of Bologna

Chapter 11 in Accounting and Accountability for Social Inclusion, 2026, pp 191-212 from Springer

Abstract: Abstract The chapter has the objective to describe the process of implementation of the first sustainable report for beach establishments in Italy, using GRI standards especially focusing on human resourcesHuman resource indicators. The interdisciplinaryInterdisciplinary perspective literature perspective is using Neo-Institutional theory framework about sustainability reporting process implementation in territories. The empirical research considers one of most important hospitality territories in Italy: Rimini. The results of the research cases are used to focus on the main topics, that are necessary to combine the GRI model with the measurement and disclosure of inclusion practices.

Keywords: Implementation; Sustainable report; Beach establishments; Global reporting initiative; Standard; Human resource; Indicators; Interdisciplinary perspective; Institutional theory; Reporting; Territory; Hospitality; Italy; Disclosure; Inclusion; Research case; Government; Bagni; Band; Identity; Equality; Gender; Drivers; Transformation; Change; Isomorphism; Coercive; Normative; Mimetic; Structures (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-032-09271-7_11

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DOI: 10.1007/978-3-032-09271-7_11

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