Sustainable tourism in Greek islands: the integration of activity-based environmental management with a destination environmental scorecard based on the adaptive resource management paradigm

Tourism is a major industry that can lead to economic gains as well as to degraded environment and social infrastructure. Tourism has the potential to destroy the available common environmental resources through overuse and poor management practices, as limited information disclosure and poor monitoring of actions encourage the perpetuation and extension of environmental problems. Based on the adaptive resource management paradigm for addressing problems related to the use of the commons, this paper suggests a methodology for the development of a management tool that can provide island hotels with a continuous flow of timely, relevant, accurate and objective information on the environmental impact of critical corporate activities. The tool, named the destination environmental scorecard (DES), draws on activity-based management concepts and can help local hotel SMEs measure and compare their performance against certain standards and thus conduct operations in a responsible and measurable way to the benefit of both business financial performance and regional sustainability. The paper presents the DES operational characteristics and the potential benefits from its implementation. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

[1]  Carol A. Adams,et al.  Accessibility and functionality of the corporate web site: implications for sustainability reporting , 2006 .

[2]  Klaus Dingwerth The Global Reporting Initiative , 2007 .

[3]  Tanvi Kothari,et al.  Benchmarking as a Strategic Tool for Destination Management Organizations , 2007 .

[4]  Geoffrey Frost,et al.  Adoption of Environmental Reporting and Management Practices: An Analysis of New South Wales Public Sector Entities , 2002 .

[5]  Michael J. Lenox,et al.  Industry Self-Regulation Without Sanctions: The Chemical Industry's Responsible Care Program , 2000 .

[6]  Shuangyu Xie,et al.  Corporate environmental performance evaluation: a measurement model and a new concept , 2007 .

[7]  E. Ostrom,et al.  Revisiting the commons: local lessons, global challenges. , 1999, Science.

[8]  Alan Collins,et al.  Tourism development and natural capital , 1999 .

[9]  M. Wackernagel,et al.  Our ecological footprint , 1996 .

[10]  M. Clarkson A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance , 1995 .

[11]  Robin,et al.  Profit priorities from activity based costing , 1991 .

[12]  Helen Briassoulis,et al.  Sustainable tourism and the question of the commons , 2002 .

[13]  Anna Alberini,et al.  The appeal of voluntary environmental programs: which firms participate and why? , 2000 .

[14]  C. Folke,et al.  Linking Social and Ecological Systems: Management Practices and Social Mechanisms for Building Resilience , 1998 .

[15]  Massimiliano Bonacchi,et al.  Dartboards and Clovers as New Tools in Sustainability Planning and Control , 2007 .

[16]  Antonio Tencati,et al.  Sustainability and Stakeholder Management: the Need for New Corporate Performance Evaluation and Reporting Systems , 2006 .

[17]  John Voorhees,et al.  International Environmental Risk Management: ISO 14000 and the Systems Approach , 1997 .

[18]  Geoffrey Wall,et al.  Tourism: Economic, physical, and social impacts , 1982 .

[19]  Angappa Gunasekaran,et al.  A framework for the design and audit of an activity‐based costing system , 1999 .

[20]  Jorge Rivera,et al.  Assessing a voluntary environmental initiative in the developing world: The Costa Rican Certification for Sustainable Tourism , 2006 .

[21]  Matteo Bartolomeo,et al.  Eco-management accounting , 1999 .

[22]  John M. Trussel,et al.  Strategic cost management: an activity‐based management approach , 1998 .