�Compliance with Environmental Reporting as per the Mauritius Code of Corporate Governance: A Study of Listed Hotels�
Dr. A. Beebeejaun
University of Mauritius
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Background and Objectives of the Research
Mauritius Code of Corporate Governance 2016 requirement for environmental reporting matters in annual reports
To assess the extent of environmental reporting as required by the Code for hotels listed on the Stock Exchange of Mauritius
To investigate if there is any relationship between the extent of environmental reporting and financial performance of hotels
To examine the impact of hotels’ attributes on environmental reporting in terms of size, multinational characteristics and certification
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Research Methods
Desktop Approach and Content Analysis
Black Letter Approach
Quantitative analysis – use of ratios as performance indicators
Recommendations and Conclusions
This research is expected to corroborate the findings of existing literature in this area by revealing a statistically significant correlation between environmental reporting and financial performance of hotels listed in Mauritius.