Managing Waste and Water with the Help of Environmental Management Accounting (EMA): A Sri Lankan Hotel Sector

Purpose –The study aims to examine how waste and water management practices along with EMA systems have been implemented by a Sri Lankan hotel. Design/methodology/approach –Single case study method was adopted in the study. The main primary data collection method was unstructured interviews with open ended questions. Data were triangulated using other sources such as non-participative observation, informal conversations, perusing documents and inspecting physical artifacts. To improve the reliability, preparations were taken before the field visits and interviews. The collected data were analyzed thematically. Findings – The hotel is in the forefront of implementing green practices among the Sri Lankan hotels. The approach is holistic and is at the center of management. The commitment of the founder and current chairman, increased regulation and voluntary certifications have driven the change for better management of waste and water over time. The key to successful green practices is stakeholder engagement while the key infrastructure needed for waste and water management is a good EMA System which is still at primary stage of development. The case demonstrates how the basic practices could result in better benefits if applied effectively. Research limitations/implications –The findings of the research is based on a hotel context hence the recommendations best fit to the hotels with similar characteristics. Originality/value –The study attempts to fill the gap of knowledge in the area of sustainability and waste and water management pertaining to the hotel industry, which is a key growth sector for many emerging economies including Sri Lanka. The results will be useful for better adoption of waste and water management and to develop a better EMA system for the hotel sector in emerging markets. Keywords- Environmental management accounting; hotel industry; Sri Lanka; sustainability; waste and water management