The Impact of Environmental Accounting Disclosure on Environmental Practices (Water, Energy and Wastes) in Hotels

: The study was designed to investigate the effect of environmental accounting disclosure on water, energy and waste practices in hotels. The instrument of the study was a questionnaire about demographic data, environmental accounting disclosure scale and water, energy and waste practices scales. The sample consisted of 220 mangers from five-star hotels Statistical Package for Social Sciences (IBM SPSS Statistics 25) was used for data processing. The results of Spearman correlation found a significant positive correlation between environmental accounting disclosure and environmental water practices. Also, a significant positive association between environmental accounting disclosure and environmental energy practices. Besides, there is a significant relationship between environmental accounting disclosure and environmental wastes practices. The results on the beta coefficient of the resulting model show that there are significant relationships between the independent variable and Environmental practices.Based upon both the literature reviewed and the field study findings, hotels should raise the level of environmental accounting disclosure efficient through: establishing a set of training courses and programs that help employees and managers to improve their personal, ) practical, and behavioral skills to have a high level of implementation of environmental accounting disclosure which support environmental practices.