Contabilidad medioambiental y desarrollo sostenible en el sector turístico

Abstract

<p>Our regard for the environment as something disassociated from the economic system has led to such a serious state of environmental deterioration that it has thrown into question the mid and long-term survival of our economic model. <p>The tourism industry has a heavy symbiotic reliance on the surrounding environment in places where tourist activity takes place. Given this situation, it is essential to look towards sustainability as a way of guaranteeing the future continuity of the tourism business. <p>The objective of this thesis is to contribute towards the theoretical development of a system of environmental reporting and accountancy, from both a general point of view and from the perspective of its practical application to companies from the tourism industry. <p>The first chapter contains a descriptive study of the interrelationship of the economy, tourism and the environment, with special emphasis on an analysis of the impact of tourism on the environment. <p>The second chapter is devoted to an analysis of the problems involved in the introduction of environmental factors to a system of accounting data. <p>The third chapter deals with research of a positive nature. It contains details of four empirical studies which, in turn, form part of a wider integrated study, aimed at achieving an objective diagnosis of tourist accommodation companies in the Balearic Islands, based on the following aspects: the companies perception of their relationship with the environment, their place in the market as organizations, the environmental data that they publish and their attitude to the environment and to the introduction of environmental systems of management. <p>The empirical studies are made up of a survey of a representative sample of tourist establishments (312 centres), an analysis of the content of their accounts and annual reports, a qualitative analysis of ten cases and an analysis of the environmental statements published by tourist establishments that adhere to the EMAS European Regulations. <p>The fourth chapter contains details of a comprehensive, standard proposal for the application of an environmental accountancy and reporting system for tourist accommodation businesses, based on three key areas: <p>1.A proposal for a conceptual accountancy framework.<br> 2.A proposal for a system of environmental & financial accountancy.<br> 3.A proposal for an environmental reporting system or system of non-financial information. <p>The proposal put forward is of a general nature, although it contains specific data and examples from the tourism industry.