Possibilities of Non-Financial Reporting in the Hospitality

Apart from standard financial indicators, monitoring and the analysis of hotel operations are characterized by specific indicators for this activity (GOP, GOPPAR, REVPAR, TREVPAR etc.), but non-financial indicators that we find in the companies’ non-financial reports have a large share in the rating and ranking of hotel operations. Non-financial reporting contains reports on sustainability and corporate social responsibility and EU Directive 2014/95/EU on non-financial reporting, which was implemented in the legislation of the EU member states by the end of 2016, has been in force since December 2014. The set of these reports consists of documents that report on the ecological, social and economic sphere of companies’ operations and they contribute to the analysis of strategies and business positioning, which is interesting for stakeholders (external and internal). In this paper, the basics of non-financial reporting will be presented through the prism of company’s operations in the field of hotel business.