Ninth International Conference on Tourism & Leisure Studies

Abstract

Environmental accounting is a specific field of knowledge responsible for providing environmental information and indicators that support organizational management, which has the purpose of providing its interest groups with the necessary information to evaluate investments, strategies and environmental impacts, thus supporting the decision making. This work presents some of the results of research focused on evaluating the accounting information systems that affect environmental sustainability in SMEs in the hotel sector in Cali - Colombia, given their relevance for the Tourism Sector and their synergy in the Glocal Market. As a result, it was found that there are 9 mandatory standards in Colombia, 10 voluntary standards at the national and international level; and another 15 voluntary internationals that govern specifically in some countries. Subsequently, the indicators required by these standards were established, allowing hotels to aim for several standards through the same environmental sustainability action and strategy. From the inquiry to hotel managers, it was found that, although they implemented actions seeking positive environmental impact, the COVID-19 pandemic postponed their commitment to green certificates and seals, and in general they have not accessed them; Therefore, in accounting terms they reveal very few policies and practices that they apply in relation to environmental sustainability. As a result of this research, hotels in Colombia that comply with the systematization of these standards will have an advanced path to certify their green management and demonstrate their commitment to environmental sustainability policies and actions; while International Hotels can prepare a more global sustainability strategy.