Purpose – The aim of this paper is to set out the nature of the assurance of sustainability reporting and its key principles. Further aim is to identify the potential benefits of the assurance of sustainability reporting for hotel companies, and also to discuss the conditions necessary for...

Purpose – Competitive environment and numerous stakeholders’ pressures are forcing hotels to comply their operations with the principles of sustainable development, especially in the field of environmental responsibility. Therefore, more and more of them incorporate environmental objectives...

The main purpose of the presented research was to investigate whether Slovene hotels that have a business strategy and strategic management accounting are more successful in comparison with those that still do not have a long-term business strategy and strategic management accounting.Hotels that...

According to the growing need for more comparable accounting standards, the beginnings of In- ternational Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small...