GREENWASHING U TURIZMU IZAZOVI ZA RAČUNOVODSTVO I REVIZIJU U ERI ODRŽIVOG RAZVOJA
GREENWASHING IN TURISM CHALLENGES FOR ACCOUNTING AND AUDITING IN THE ERA OF SUSTAINABLE DEVELOPMENT

Summary/Abstract: Turism as an economic activity in increasingly facing the need to adapt to the prinsiples of sustainable development. Travel agencies, hotels, resorts, tourist destinations are increasingly trying to demonstrate that they are environmeentally and socially responsible in their work, in order to highlight this as their comparative advantage and thus attract increasingly demanding and environmentally conscious tourists. However, regardless of the above, the phenomenon of „greenwashing“ ofen occurs in practice – presenting a business as „green without actual implementation in practice. Greenwashing undermines consumer trust, threatens competitiveness and can have negative consequences for the image of turist entities anddestinations in the long term. The paper analyzes the role of the accounting and auditing profession in preventing greenwashing in the turism industry. Special emphasis in placed on accurate, transparent and fair financial and non-financial reporting, as well as audit metodologies that can confirm the credibility of ESG report. It also discusses international ESG reporting standards (GRI, ESG criteria, EU regulation – CSRD) and their application in the tourism sector. The aim of the paper is to show that the accounting and auditing mechanism plays a key role in strengthening trust, preventing manipulation and ensuring that the concept of sustainable tourism does not remain just a dead letter on paper. This opens up space for the development of a more responsible, competitive and long –term sustainable turism market.

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