الفهرس 
مشكلة الد ا رسةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 258 |  |  |
| | | from | 258 | | |
المستخلص
Summary
:Introduction
In fact, the increasing environmental awareness all over the world states has pushed the business institutions to exert all their efforts to improve the environmental performance as possible as can, in attempt to protect the environment and apply the full environmental legislations counting on specific mechanisms for environment’s protection; one of these mechanisms is the environmental auditing. In terms of a free global system overwhelmed by severe competition, those institutions are not committed to world standards; they have poor opportunities of building, elevation, and unique competition.
In terms of this climate, there comes the obligation of including financial statements to be published side by side to the economic performance.
Environmental issues represent one of the critical challenges hotels and tourist institutions meet in business environment as they refer to the negative impacts resulted in tourist practices and activities. Those institutions should bear the environmental costs lawfully in order to reform that institutions have spoiled to conserve the environment due to global standard levels.
Study Problem:
The research problem is crystallized in this main inquiry: “What is the significance extent of developing and activating the environmental auditing in tourism sector which contributes achieving sustainable development?”
from this major inquiry, these minor questions are stated:
What are the various tourist sectors use the environmental management systems?
Do the environmental auditing systems provide the necessary information for control, decision-making, and improve the environmental performance to fulfill the purposes of sustainable development?
Does the application of environmental auditing systems consider one of the best alternatives to conserve the environment and its natural resources, achieving as well sustainable development?
Study Significance:
The study significance is reflected in the significance of the proposed framework for environmental auditing to preserve the environment and its resources, particularly, in terms of environmental legislations issued in Egypt and various states, developing as well the environmental management systems in the tourist sector.
Study Objectives:
the study drives at ” examining the means of developing e:The main objectivand activating the environmental auditing in the tourist sector for achieving sustainable development”
from this major objective, the following minor objectives are stated:
1- Exposing the role of environmental auditing in adding a real value to the institution through improving its environmental performance.
0- Examining how to develop the role of the auditor at reviewing the environmental performance in the tourist sector.
5- Examining the impact of the environmental auditing in achieving sustainable development.
0- Presenting a proposed framework for managing and evaluating the mechanisms of environmental auditing in tourist sector.
Study Methodology:
3- The Deductive Method:
The study deduces the most important studies in the environmental auditing, legislations, and standards of environmental auditing.
2- The Inductive Method:
The researcher uses the investigation approach to obtain information.
Hypotheses:
1- There is no impact of the environmental auditing systems on hotels sector in Egypt.
0- There is no significant statistical relationship between the environmental auditing systems and sustainable development.
5- The development and activation of environmental auditing systems don’t represent a special importance in hotels sector in Egypt.
0- There is no significant relationship between the environmental auditing systems and improvement of performance in hotels sector.
Study Limits:
. 0412 to 0410 It is the period from The Time Limits:
stars hotels, Ministry of Tourism, the Tourist Five The Spatial Limits:development Authority, and The hotel Institutions Room.
Results:
1- The first hypothesis is rejected as there is no impact of the environmental auditing systems on hotel sector in Egypt,; hence, the alternative hypothesis is approved.
0- The second hypothesis is rejected as there is no significant statistical relationship between environmental auditing systems and sustainable development, the alternative hypothesis is accepted.
5- The third hypothesis is rejected as the development and activation of environmental auditing systems don’t represent a special importance in hotels sector in Egypt, so, the alternative hypothesis is accepted.
0- The fourth hypothesis is rejected as there is no significant relationship between the environmental auditing systems and improvement of performance in hotels sector, so, the alternative hypothesis is accepted.
Recommendations:
1- The governmental authorities should make balance between environmental concerns and the social and economic needs to reinforce sustainable development.
0- The environmental laws and legislations should be activated to oblige hotel andtourist institutions to perform their duties towards the environment.