Konaklama İşletmelerinde Sürdürülebilirlik Performansının Ölçümü
The Mesaurement of Sustainability Performance in the Hospitality Industry

Summary/Abstract: As a new methodology of business accounting, sustainability performance management has been expanded the coverage of firm performance to include the organizational impacts on its all stakeholders. Although various frameworks have been developed to measure sustainable development in recent years, those are at the country- or destination- level and hence the debate still continues on business sustainability performance. Given this gap, the current study provides some measures for sustainability performance in the hospitality industry consistent with the ETIS indicators. Furthermore, the authors propose a research model to clarify how environmental and social sustainability affect the traditional financial accounting performance.

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