Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture
Abstract
This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's general manager. Data analysis was performed by multiple linear regression. It was observed that the influence of strategic sustainability management consisting of internal and external challenges as well as sat kerthi culture adopted as sustainable tourism regulation on sustainability performance based on the triple bottom line. The results show that strategic sustainability management and local sat kerthi culture significantly affect the assessment of hotel sustainability performance. The current research model can also be applied to various types of companies in the tourism and other sectors. This study offers original insight into the concept of sustainability, sat kerthi, and sustainability performance as a local culture that focuses on the concept of sustainability.
Keywords: sustainability performance, strategic sustainability management, local culture, triple bottom line, green hotel
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References
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Figueroa B., E., Orihuela R., C., & Calfucura T., E. (2010). Green accounting and sustainability of the Peruvian metal mining sector. Resources Policy, 35(3), 156–167. https://doi.org/10.1016/j.resourpol.2010.02.001
Foran, B., Lenzen, M., Dey, C., & Bilek, M. (2005). Integrating Sustainable Chain Management with Triple Bottom Line Accounting. Ecological Economics, 52(2), 143–157.
Gannon, J. M., Roper, A., & Doherty, L. (2015). Strategic human resource management: Insights from the international hotel industry. International Journal of Hospitality Management, 47, 65–75. https://doi.org/10.1016/j.ijhm.2015.03.003
Ge, H., Chen, S., & Chen, Y. (2018). International Alliance of Green Hotels to Reach Sustainable Competitive Advantages. Sustainability, 10(573), 1–15. https://doi.org/10.3390/su10020573
Ghozali, & Rohman, A. (2019). Analisis pengaruh kualitas kinerja berkelanjutan perusahaan dan ukuran perusahaan terhadap pengungkapan keberlanjutan. Diponegoro Journal of Accounting, 8(3), 1–10.
Guix, M., Bonilla-Priego, M. J., & Font, X. (2018). The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness. Journal of Sustainable Tourism, 26(7), 1063–1084. https://doi.org/10.1080/09669582.2017.1410164
Gunarathne, N., & Lee, K. H. (2021). Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective. Journal of Cleaner Production, 308(December 2020), 127402. https://doi.org/10.1016/j.jclepro.2021.127402
Gürlek, M., & Tuna, M. (2017). Reinforcing competitive advantage through green organizational culture and green innovation. The Service Industries Journal, 2069(November). https://doi.org/10.1080/02642069.2017.1402889
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Published
2023-01-31
How to Cite
SAPUTRA, Komang Adi Kurniawan et al.
Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 147-162, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/97263>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p10.
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