Human capital and sustainability perception in Serbian tourism enterprises: a socio-economic analysis

Natural resource management is a key component of sustainable development, particularly in tourism-oriented economies. This study examines how employees in Serbian tourism enterprises perceive the use and management of natural resources within their organisations. The research is based on survey data collected from 222 employees, with 188 valid responses from five large tourism enterprises included in the analysis. Descriptive statistics, t-tests, ANOVA, correlation, and multiple regression were used to analyse the data. The findings indicate moderate support for environmental responsibility and rational resource use, while employees expressed less positive views regarding procedural clarity and supervisory monitoring. Age and socio-economic status were identified as important factors influencing perceptions: older employees and those with higher incomes evaluated environmental practices more positively, whereas views on supervisory control varied according to education and income levels. The results highlight the importance of human capital in shaping organisational sustainability practices and perceptions.