Green accounting and its application in a hotel

Accounting is a branch of science that collects, classifies, records, reports, analyzes and interprets business transactions based on commercial documents. Accounting data was previously prepared in line with the information needs of the business owner or partners. In this direction, reports were made to the relevant interest groups about whether the enterprises were profitable or not. The expansion of the activity limits of the enterprises, the increase in the competition between the enterprises cause the expectations of the society to change; For example, individuals have begun to prefer the products or services of businesses that protect the environment more. This field, which is called green accounting, is based on transferring not only profitability but also environmental responsibilities of enterprises to the society in a realistic and accountable manner. In this study, the environmental, social and economic performance of a hotel business was examined comparatively over the years by examining the sustainability reports, which are an output of green accounting. In the study, the activities of the hotel business for environmental protection have increased over the years; therefore, it has been concluded that it is in a continuous development towards being an environmentally friendly business. Key Words: Green Accounting, Sustainability Reports, Hotel