<![CDATA[This study examined how hotels operating in an emerging international tourism destination managed environmental costs and applied green accounting practices during large-scale international events. The research focused on the hotels operating in the Mandalika Special Economic Zone, Lombok, Indonesia, centered on the only fully operating five-star property in the zone, Pullman Lombok Merujani Mandalika Beach Resort, alongside the adjacent four-star Novotel Lombok Resort & Villas, across the 2023–2026 MotoGP seasons. A qualitative documentary approach was used, drawing on publicly available corporate sustainability reports, hotel and destination-authority websites, third-party certifications, and destination-level press releases published between 2020 and 2026. Data were analyzed thematically following Braun and Clarke's six-phase procedure. The findings showed that both hotels identified energy, water, waste, and single-use plastics as the dominant categories of environmentally related cost, intensifying during event periods in which hotel occupancy in the zone reportedly reached 100 percent. Environmental cost management remained embedded in internal operational systems and group- or destination-level sustainability reporting during the 2025 MotoGP event, but was not disclosed as a distinct line item in either hotel's external financial reporting. The two properties pursued different strategies, one centered on internally developed operational innovation and the other on third-party certification, consistent with a resource-based view and legitimacy theory respectively. The study contributes context-specific evidence on green accounting in the hospitality sector of a developing-country event destination and offers practical implications for hotel managers and tourism policymakers seeking to strengthen environmental cost transparency.]]>
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