Environmental costing of sewage discharged by hotels in Hong Kong

Investigates the green cost attributable to water consumption in the hotel industry and accommodation operations in Hong Kong. An abatement cost approach plus a prorated model were used in the green costing. The study surveyed 20 hotels on the energy consumption in 1994‐1996 and performed green costing on the major water uses in hotels. Results indicate that green costs per room, attributable to water consumption in hotels range from HK$3.657 to HK$7.641. Implications for green reporting at property level and industry level are discussed, and recommendations are made for future research.