Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/42955
Title: Partial analysis of the environmental costs generated by hotels in Hong Kong
Authors: Chan, WW
Keywords: Environmental cost
Environmental accounting
Depreciation
Report
Issue Date: 2005
Publisher: Pergamon Press
Source: International journal of hospitality management, 2005, v. 24, no. 4, p. 517-531 How to cite?
Journal: International journal of hospitality management 
Abstract: This paper investigates the environmental costs attributable to the various activities involved in operating a hotel such as energy usage, water consumption, and solid waste disposal. A control cost approach and a pro-rated model were used in environmental costing. A holistic analysis of the environmental costs was then made. It was found that, in the early 1990s, the environmental costs incurred in controlling air pollution was higher than for other types of pollution. However, the situation changed during the late 1990s as the government invested more in building large-scale sewage treatment systems and landfills. At present, the environmental costs attributable to water protection and solid waste management have been larger than the environmental costs of air pollution. This implies that hotel operators should place a greater focus on mitigating the pressure on the environment from the consumption of water and disposal of solid waste. Also based on the methodologies, recommendations on environmental accounting on three levels are made.
URI: http://hdl.handle.net/10397/42955
ISSN: 0278-4319
EISSN: 1873-4693
DOI: 10.1016/j.ijhm.2004.10.008
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