Resumen

PERERA CONDE, Lidie  y  ALCOBER ALVAREZ, Rafael Reinier. Procedure for the evaluation of environmental costs in tourism entities. Cofin [online]. 2023, vol.17, n.2  Epub 01-Jul-2023. ISSN 2073-6061.

The use of natural resources in hotels demands the creation of policies that lead the management of tourist lodgings towards sustainability. The academy evidences research efforts to design methodologies and procedures in order to apply environmental management accounting and measure environmental costs as primary data for decision making in tourist entities, considering the role to be assumed as protagonists of environmental care. In this regard, an analysis of the studies on this subject in Cuba for the period 2010-2020 is presented, allowing to confirm achievements in several sectors and not enough in the tourism business. The contributions and limitations of the methodologies consulted are identified. A procedure for the evaluation of environmental costs in tourist lodging entities is being proposed for the Cuban context.

Palabras clave : sustainability; natural resources; tourist lodging; procedure; environmental costs; environmental accounting.

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