Approaches and models for integrated reporting, exploring the feasibility ofIntegrated reporting in the tourism sector

Abstract

Today's business environment is characterized by continuous challenges related to globalization, accelerated technological development and growing societal expectations for social responsibility and environmental sustainability. This gives rise to the need to consider intangible factors related to reputation, innovation, social and environmental contributions that influence the long-term value of organisations. In the tourism sector, this need for an integrated approach becomes particularly important. Tourism businesses are highly dependent on seasonality, rely on unique natural and cultural resources and interact with an environment where reputation, social impact and environmental responsibility are key to competitiveness.