کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1009788 | 1482508 | 2012 | 5 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: Does Triple Bottom Line reporting improve hotel performance? Does Triple Bottom Line reporting improve hotel performance?](/preview/png/1009788.png)
Triple Bottom Line (TBL) reporting is a comprehensive approach to achieve sustainability as it integrates reporting on environmental, social and financial issues. While society is pushing hotels to increase their commitment to TBL reporting, opinions are divided as to whether TBL reporting affects hotel performance. The present study uses the Data Envelopment Analysis (DEA) method to address this important question. Our results, based on a sample of Slovenian hotels, support the hypotheses that more extensive reporting on environmental, social and financial issues lead to better hotel performance. We show that reporting on environmental issues has a slightly higher impact on performance than reporting on social and financial issues. We discuss the implications of the study and provide directions for future research.
► We assess the impact of TBL reporting on hotel performance.
► We find that more extensive reporting on environmental, social and financial issues lead to better hotel performance.
► Among the three pillars, environmental reporting has the highest impact on hotel performance.
Journal: International Journal of Hospitality Management - Volume 31, Issue 2, June 2012, Pages 596–600