Environmental costing of electricity consumption in Hong Kong hotel industry

This paper investigated the environmental cost attributable to electricity consumption in hotel industry and accommodation operations. Abatement cost approach plus a prorated model were used in the environmental costing. The study surveyed 20 hotels on the energy consumption in 1994–1996 and conducted 3 case studies on the in‐room electrical requirements. Results indicate that green costs, per occupied room basis, attributable to electricity consumption in hotel range from HK$4.52 to HK$9.05. For room operations only, the green cost relating to the electricity consumption per occupied room was HK$3.31 to HK$3.62. Implications for green reporting at property level and industry level are discussed, and recommendations are made for future research

Accommodation · Activity-based costing · Agricultural economics · Business · Consumption (sociology · Cost analysis · Cost driver · Cost of electricity by source · Economics · Electricity · Electricity generation · Electricity market · Electricity retailing · Energy consumption · Environmental economics · Operations research · Engineering · Environmental Sustainability in Business · Facilities and Workplace Management · Sustainable Building Design and Assessment · Marketing