ENVİRONMENTAL SUSTAINABILITY AND MANAGEMENT PERCEPTIONS: A RESEARCH ON HOTEL ORGANISATIONS

Businesses today generate environmental impacts due to profit-driven objectives, resource limitations, increasing demands, natural resource utilization, and technological advancements. Some of these impacts arise directly from hotel operations, while others occur indirectly. Although sustainability initiatives may initially seem costly, they contribute to cost reductions and the emergence of alternative revenue streams in the long run. With increasing environmental awareness among tourists, hotels adopting sustainable practices are becoming more preferred. In this context, analyzing hotel businesses' approaches to environmental sustainability, management, and accounting has gained importance. This study aims to examine perceptions of environmental management and accounting in hotel businesses. As part of the research, semi-structured interviews were conducted with hotel managers in Alanya. The collected data were analyzed using MAXQDA software and presented through coding schemes. The findings were evaluated in light of the existing literature. The results indicate that environmental sustainability practices vary based on business scale, financial capacity, and institutional structure. Large-scale hotels implement sustainability initiatives systematically, whereas financial constraints pose challenges for small and boutique hotels. Employees generally have a positive attitude toward sustainability; however, implementation is hindered by knowledge gaps. Additionally, high costs and limited incentives restrict the widespread adoption of sustainability practices. The study highlights the need to increase financial incentives, enhance employee training, and integrate environmental accounting into business processes to strengthen sustainability efforts. These findings contribute to discussions on sustainable hospitality practices and emphasize the importance of policy measures to address financial and structural challenges in environmental management.

Keywords

Environment, Environmental Costs, Environmental Accounting, Environmental Sustainability, Hotel Business