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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels
Author(s): Vedat EKERGİL, Merve ÖZGÜR GÖDE
Volume: 8
Number: 4
Year: 2017
Page: 859-871
ISSN: 1309-2448
DOI Number: 10.20409/berj.2017.71
Abstract
Recent years, it seems that businesses have shared the knowledge that businesses fulfill their economic, social and environmental responsibilities, and that some countries are legally obliged to present these reports. Businesses may prefer to prepare and share sustainability reports to monitor the sustainability levels of their economic, social and environmental performance. Compared to other service businesses, the environmental and social responsibilities of hotel business are more prevalent in their commercial activities. Since hotels are intimately involved in both the physical and social environment, it is important to present sustainability reports to information users. It is important for those who examine the sustainability reports to find out whether they have received sufficient information about sustainability and whether the sustainability reports published by the site contain the necessary elements. The main reason of sharing those reports for the enterprises which prepare sustainability report is based on the basic assumptions of accounting such as the continuity, social responsibility, materiality and so on. The aim of the study is to examine the sustainability reports prepared by the hotels in Turkey according to the global sustainability report standards and to reveal similar and different aspects between these standards and reports. For this purpose, it is also examined which elements are necessary for the sustainability reporting which is becoming increasingly important internationally for the Turkish hotels. In the study, data are collected through a document review based on the qualitative research approach and the content analysis is used in the analysis of it. As a result, it has been determined that the Turkish hotels do not prepare their sustainability reports according to international standards.

Keywords: Sustainability, Sustainability Report, Corporate Sustainability, Hotel Business, Global Sustainability Reports-GRI

JEL Classification: M40, M41, L83, Q56

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