Social and Environmental Reporting Analysis on Hotel Industry in Romania
Author:
Mădălina Elena OPRIȘ, Ph. D.
JEL:
J28, M14, M42, Q56
DOI:
Keywords:
audit, hotel industry, social and environmental reporting, sustainability
Abstract:
Social and environmental reporting has become a global priority. This article proposes a social and environmental information auditing scheme for the Romanian hotel industry. The results show a high risk for the analyzed company due to the unstructured activities in clearly defined management systems as Romania is at the beginning of integrated reporting information. The reorganization of the company`s activities and efforts for social and environmental issues is recommended.\r\n