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Abstract
Hotel industry trends have for some time been strongly oriented towards sustainable development and environmental management accounting (EMA). The aim of this article is thus to present data on key steps leading toward the effective incorporation of EMA within hotel performance information systems. Research evidence has been obtained via 180 (4-5 star) hotels located in Croatia. Interviews were undertaken with key personnel and through an online survey which focused on key business areas considered vital for successful EMA integration. The research results suggest a framework by which hotels can determine the existing level of their sustainable and environmental business. Furthermore, management understanding of the sustainability concept has been proven to lead to an appreciation of sustainable hotel operations and their performance.