A multicriteria perspective to integrate environmental management and environmental accounting in the tourism industry. The case of Small and Medium-sized Hotel Enterprises (SMHEs) in the Alpine Province of Trento

Rizio, Dina (2016) A multicriteria perspective to integrate environmental management and environmental accounting in the tourism industry. The case of Small and Medium-sized Hotel Enterprises (SMHEs) in the Alpine Province of Trento. PhD thesis, University of Trento.

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Abstract

The environment, understood as the biophysical support to human society and economic systems, is a relevant variable to firm management. The way the environment is managed can affect not only firm competitiveness but also firm environmental performance both in the short and long-term. The environment generates the inputs (in terms of stocks of natural capital and flows of ecosystem services) supporting human economy and receives back outputs and by-products (waste and emissions) generated by human activities. Therefore the environment does a constant work providing inputs and receiving outputs throughout each function and businesses phase of firms, playing a key role for their development and sustainability. This thesis examines the following two main issues: 1) how to apply environmental management theory in the context of tourism industry, and 2) how to assess the environmental performance and sustainability of Small and Medium-sized Hotel Enterprises (SMHEs) by using a multicriteria assessment framework. Both a specific economic sector and different type of firms are investigated: the tourism industry and selected SMHEs in the Province of Trento. The environmental management theory, through an online survey of SMHEs in the Province of Trento, explores the implementation of environmental practices, the characteristics of enterprises as environmental determinants and the motivations and perceptions to environmental commitment. Environmental accounting is instead employed to assess environmental costs and impacts associated to selected hotels in the Province of Trento.

Item Type:Doctoral Thesis (PhD)
Doctoral School:Local Development and Global Dynamics (within the School in Social Sciences, till the a.y. 2010-11)
PhD Cycle:28
Subjects:Area 07 - Scienze agrarie e veterinarie > AGR/01 ECONOMIA ED ESTIMO RURALE
Area 13 - Scienze economiche e statistiche > SECS-P/13 SCIENZE MERCEOLOGICHE
Area 13 - Scienze economiche e statistiche > SECS-P/08 ECONOMIA E GESTIONE DELLE IMPRESE
Uncontrolled Keywords:environmental management, environmental performance, sustainability, hotels, multicriteria assessment framework, environmental accounting, emergy accounting, tourism, hospitality, extended LCA, material flow accounting, energy analysis and gross energy requirement, emissions accounting, impact categories
Additional Information:School of Social Sciences, Doctoral School in Local Development and Global Dynamics (28° cycle)
Funders:This research received a financial support from ASAT (Associazione Albergatori ed Imprese Turistiche della Provincia di Trento) and Fondazione Caritro (Fondazione Cassa di Risparmio di Trento e Rovereto) through Fondazione Trentino Università.
Repository Staff approval on:19 Apr 2016 10:52

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