A tourist destination represents a dynamically regulated system that evolves in space and time. Therefore, it is necessary to anticipate various system reactions to internal and external influences, so that actions can be directed towards the specific goals of supply and demand for products of tourist destinations. A successful process in the life cycle of tourist destination product planning is based on the anticipation and awareness of all participants of supply and demand, as the sustainability values must be perceived within the framework of an integrated destination product. It is necessary to examine assumptions and features of the market valuation of destination business processes from an economic, social and environmental standpoint in line with the principles of sustainable development. This implies the creation of a methodological basis for the recognition, measurement and tracking of complex processes and synergic effects, important for the development of relevant management information-based structures and functions. Measuring the eco-efficiency of a tourist destination represents the basis for building a system of reporting on changes and impacts individual business subjects deployed in the environment. An integrative information system of tourist destinations should provide information on the eco-efficiency of individual business processes, activities, products or a Strategic Business Unit's (SBU's) entire life cycle. Obtained information allows for the preparation of an information basis for reporting on environmental aspects within the system of tourist destinations sustainable development reporting.
Vejzagić, V., Janković, S. and Peršić, M. (2012), "Chapter 11 Challenges of Environmental Accounting in Tourism Destination as a Trend of Sustainable Development", Aras, G. and Crowther, D. (Ed.) Business Strategy and Sustainability (Developments in Corporate Governance and Responsibility, Vol. 3), Emerald Group Publishing Limited, Bingley, pp. 231-243. https://doi.org/10.1108/S2043-0523(2012)0000003015Download as .RIS
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