ESC

Clarivate

JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2025) 1.5 Q3
Journal Citation IndicatorTM (2025) 0.25 Q4
Received: 2026-01-11  |  Accepted: 2026-03-31  |  Published: 2026-06-30

Title

Circular economy practices in micro and small accommodation enterprises in the Slovak–Polish cross-border region: implications for digital passportization of tourism


Abstract

International competitiveness and sustainability have become central themes in tourism development, particularly in the context of economic and geopolitical instability. The circular economy represents an important framework for improving resource efficiency and long-term resilience in tourism enterprises. Accommodation services, especially micro and small enterprises operating in environmentally sensitive regions, play a significant role in this transition. The concept of digital passportization enables the systematic collection and monitoring of sustainability-related data in tourism enterprises, which may support strategic planning and the evaluation of circular economy practices within tourism destinations. This study examines the perceived importance and selected application of circular economy tools among accommodation providers in the Slovak–Polish High Tatras cross-border region. A quantitative survey was conducted among 186 enterprises between December 2024 and March 2025. The standardized questionnaire focused on waste, water, and energy management, as well as sustainable materials and infrastructure. Descriptive statistics and the Mann–Whitney U test were applied to analyse differences according to country of operation and enterprise size. The results indicate a generally positive perception of circular economy practices as strategic instruments for development planning, competitiveness, and marketing positioning. Statistical testing revealed significant differences between Slovak and Polish enterprises, as well as between micro and small firms, with strong effect sizes observed. These findings suggest that circular economy perception is shaped not only by firm-level characteristics but also by broader institutional contexts. From a broader methodological perspective, the findings also demonstrate how circular economy practices implemented at the enterprise level can provide a relevant empirical basis for emerging digital passportization systems designed to monitor sustainability performance in tourism destinations. The study provides context-specific empirical evidence from a peripheral alpine border region and offers insights relevant to regional tourism stakeholders and sustainability-oriented policy development.


Keywords

circular economy, tourism innovations, accommodation services, tourism sustainable development


JEL classifications

Q56 , L83 , L26 , R11


URI

http://jssidoi.org/jesi/article/6654


DOI


Pages

279-293


Funding

This research was funded by project "VEGA 1/0426/25 Methodological modeling of the system of digital passportization of tourism in Slovakia", implemented at the Faculty of Management, Economics and Business of the University of Prešov in Prešov, Slovakia.

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Matušíková, Daniela
University of Prešov, Prešov, Slovakia http://www.unipo.sk
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Vargová, Tünde Dzurov
University of Prešov, Prešov, Slovakia http://www.unipo.sk
Articles by this author in: CrossRef |  Google Scholar

Majdak, Piotr
University of Physical Education, Budapest, Hungary https://tf.hu
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

13


Number

4


Issue date

June 2026


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 438  |  PDF downloads: 408

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