Covid-19 e performance economico-finanziarie delle imprese turistiche - un anno dopo

On issue: 
Accounting and Business Adm.
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The socio-economic impact of Covid-19 is extremely shocking, due to the introduction from March 2020 and the subsequent protraction of suspensions, limitations, and contractions of many economic activities. Tourism is certainly one of the most affected sectors, heavily penalized by the constraints imposed on the mobility of people. Considering the importance and complexity of the sector, last year the Author carried out an assessment of the impact of the first phase of the pandemic on the financial performance of businesses engaged in various tourism activities, through an analysis of 2020 interim reports of a sample of listed companies. Starting from that analysis, this paper intends to update such assessment taking into account the interim reports of 2021. Although limited to large companies, this study seems significant to assess the severity of the crisis, to understand its determinants, and to identify useful solutions for the recovery of tourism activity.