The purpose of this article is to analyze, in a three-stage research project and from an economic an operational perspective, the relationships between environmental expenses, the improvements achieved in five environmental variables analyzed and efficiency. To achieve these objectives, we analyze sustainability reports and economic data from 24 Spanish ports. The three aforementioned stages of this research are the following: first, the analysis of the sustainability reports to determine the level of information; second, the analysis of the economic and operational efficiency; and, third, the analysis of the alignment with the environmental priorities of the Eco Ports-ESPO (European Sea Ports Organization). The results reveal that (1) the type of traffic does not affect environmental actions; (2) environmental performance (improvements) depends on environmental expenditures; (3) environmental spending and efficiency in port operations are correlated; and (4) environmental spending and port economic efficiency are correlated. The research can contribute to the decision-making process of port managers by revealing that the alignment with the EcoPorts priorities can be important to direct the environmental performance of the ports towards the global interests revealed in this indicator. It also reveals that environmental expenditures and investments may be related to environmental performance and economic and operational efficiency. However, it also reveals that it is important to improve the extent of environmental disclosure to better explain the qualitative and monetary characteristics of each piece of information provided about environmental performance.

The professionalization of tourism education through experiential learning by fieldwork should be a key aspect of sustainable tourism development strategies. Based on the previous statement, the aim of this research is to develop a...

Objective: In recent years, tourism-related metrics have undergone a remarkable evolution. In this situation, efficiency, defined as the optimal management of resources, is fundamental to evaluate the profitability and usefulness of the products and services offered in different geographical regions. In view of the current competitiveness, internationalisation and multiculturalism, concepts such as sustainability linked to tourism and its management emerge. Therefore, it is crucial to reflect on the evolution and trends of the terms and metrics used to assess tourism efficiency over the years. Methodology: A comprehensive investigation has been developed through a Systematic Literature Review (SLR) of 281 articles extracted from the Web of Science (WoS) Core Collection until October 2023. Results: Through a SLR this study analyses the state of the art of key efficiency trends in Tourism. The research highlights key trends, underscores the importance of software such as Data Envelopment Analysis (DEA) for analyses and identifies current research gaps. Furthermore, it suggests focusing on digital elements to continue exploring tourism efficiency. Limitations: The research necessitates an update of published studies. The outcomes are contingent upon the inclusion criteria employed. Practical implications: This analysis has implications for academia by raising trends and statistical methods related to tourism efficiency and shedding light on new areas for research. It also sheds light on business leaders in the industry, allowing them to consider new variables and metrics for the analysis and optimisation of tourism activity.

Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities

En este artículo, se analiza la eficiencia económica y operativa de las Autoridades Portuarias españolas (AAPP) en el periodo 2005-2015, utilizando el Análisis Envolvente de Datos (DEA, Data Envelopment Analysis). En primer lugar, se calculan las medidas de eficiencia de cada AAPP desde un punto de vista operativo y económico; en segundo lugar, se clasifican las AAPP según los niveles de eficiencia alcanzados a lo largo del período de estudio, utilizando el análisis de conglomerados; en tercer lugar, se estudia la interdependencia existente entre los resultados de eficiencia operativa y económica encontrados en las distintas agrupaciones de las AAPP. Los resultados obtenidos evidencian que la eficiencia operativa es condición necesaria para ser económicamente eficiente, pero no es condición suficiente, analizando las posibles causas que ocasionan que una eficiencia operativa no siempre se traduce en una eficiencia económica.