E-resources
Peer reviewed
Open access
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HALMI, Lahorka; POLDRUGOVAC, Katarina
Geo Journal of Tourism and Geosites, 2022, Volume: 41, Issue: 2Journal Article
The aim of this study is to examine the degree of external de facto harmonization of environmental and social information published in sustainability reports. Hotels sustainability reports are analyzed for data matching the GRI Standards indicators. C-index was used to calculate the degree of harmonization. Findings show that there is a low degree of harmonization of environmental and social information and differences in applying sustainability reporting frameworks. This is the first study examining the sustainability reporting harmonization in the hotel industry Findings also suggest a strong need for industry-specific standards and/or reporting formats.
