Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective

This exploratory study examines the phenomenon of corporate social and environmental accountability and management in two particular contexts that have received very limited attention from accounting researchers to date. Addressed in this paper are corporate social and environmental reporting and management with specific reference to the hospitality industry in Singapore, a highly developed tourism hub in the South East Asian region. A decade of recent research into Singapore corporate social and environmental disclosures is examined as the setting for a review of hospitality industry strategies and disclosures in this field internationally. These developments are then considered from a Singaporean as well as global perspective, proposing the triple bottom line framework as a strategic vehicle for pursuing the social and environmental agenda in the Singapore and international hotel industry.