Nyide, Celani John2020-11-092020-11-092017Nyide, C.J. 2017. The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels. Business Economic and Horizons. 13(1): 30-41. doi:10.15208/beh.2017.031804-12051804-5006 (Online)isidoc: GQ7WAhttp://hdl.handle.net/10321/3501The hotel sector is linked to the excessive consumption of non-renewable resources, particularly water, energy and non-durable goods. Several hotel groups have developed voluntary self-regulatory initiatives that are aimed at improving the resource. Currently, there is limited research pertaining to the application of EMA and voluntary initiatives, particularly in the hotel sector. As a result, the implementation and application process of these initiatives remains unclear. A qualitative exploratory multiple case study research method was employed in this study. A total of 12 individuals participated in this study, which consisted of 3 general managers, 3 financial managers, 3 maintenance managers, from 4 hotels. The sample size was selected using purposive sampling. The study found that there is a fair amount of awareness, knowledge and experience of the EMA and the use of voluntary self-regulatory initiatives by the hotel sector in South Africa. However, the implementation of EMA and voluntary self-regulatory initiatives in the South African hotel sector is still at an elementary stage.12 penEnvironmental management accountingResource EfficiencySouth African hotelsVoluntary self-regulatory initiativesArticle2020-10-2810.15208/beh.2017.03