engleski

Challenges of Environmental Accounting in Tourism Destination as a Trend of Sustainable Development

Direction of current market trends in tourism is orientated towards fundamentals of sustainable development. Consequently, the challenge of environmental accounting as a trend of sustainable development is to provide accounting methods for presentation of economically -orientated information. In the complex process of environmental reporting on tourist destination, LCA (Life Cycle Assessment) and LCC (Life Cycle Costing) take important roles. LCA is characterized as holistic in both the interpretation and presentation of the data, as it delivers a detailed cradleto-grave assessment of environmental impact of direct and indirect tourist activity and products of tourist destination SBU’ s (Strategic Business Unit). However, the fundamental drawback of LCA arises from the lack of the economic – monetary – component in the processes of environmental accounting and reporting. The main concern of this article is to illustrate accounting methods suitable for the inclusion of the economically-orientated component in the processes of environmental reporting of tourist destination, whilst examining the interrelation of eco-costs and values found in the classic LCC and particular SBU in tourist destination. Finally, a multivariable model used for calculation of product's eco efficiency is introduced. Using the method of AHP (Analytic Hierarchy Process), the results extracted from LCA are integrated with the results extracted from LCC in order to improve the level of environmental reporting, thus advancing the process of business decision-making.

life cycle assessment; lify cycle costing; environmental accounting; environmental reporting; eco efficiency; tourist destination

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