Non-Financial Information in Hotel Companies

The enactment of EU Directive 2014/95/EU and Guidelines 2017/C215/01 for large European public interest entities with more than 500 employees recognised the importance non-financial information made its disclosure mandatory. disclosing hospitality industry is significant, as it an that highly sensitive connected to environment social interactions. aim this paper investigate content disclosed by Croatian hotel companies list their shares on financial market since became For reason, following research questions were posed: Is presented in reports sufficient? If insufficient, how can be improved? To answer these questions, a analysis relation general information, emissions pollution prevention, sustainability, other environmental requirements from publicly available sources was conducted. results show mainly publish satisfactory levels related waste management recycling, well energy water consumption, while should improved. will used defining improving guidelines publishing specifically tailored industry.