SciELO - Scientific Electronic Library Online

vol.57 issue4Administrative factors related to the success of total productive maintenanceLow cost airlines in Mexico: Modal, intermodal and intramodal competition author indexsubject indexsearch form
Home Pagealphabetic serial listing  

Services on Demand




Related links

  • Have no similar articlesSimilars in SciELO


Contaduría y administración

Print version ISSN 0186-1042


MILANES MONTERO, Patricia; PEREZ CALDERON, Esteban  and  ORTEGA ROSSELL, Francisco Javier. Determinants of voluntary environmental commitment acquired by European listed hotels. Contad. Adm [online]. 2012, vol.57, n.4, pp.197-233. ISSN 0186-1042.

Due to the significant pressures that hotels exert on the environment and the lack of regulation and research about it, it is necessary to provide solutions for this matter as soon as possible. That is the reason why this paper analyzes corporate environmental commitment of European listed hotels, with the use of a content analysis methodology and by identifying the determinants of environmentally responsible actions. The purpose is to contribute to building a framework to measure the advances in sustainable tourism. Furthermore, it contributes to the "commercial argument" by means of the study of the relationship between return on investment and environmental performance. The results show that most of the hotels analyzed do not have an environmental protection policy and that the size, accounting practice and type of financial information disclosure (consolidated or unconsolidated data), influence that commitment. In addition, a higher return on investment is one of the advantages of voluntary environmental commitment.

Keywords : environmental commitment; determinants; hotel industry.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )


Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License