Sustainable Horizons
Navigating ESG Reporting Challenges in the Hospitality and Tourism Industry
Bibliographic Data
| ID | 7159608 |
|---|---|
| Authors | Shaniel Bernard (0000-0003-0849-1169, Virginia Tech, corresponding author), Manisha Singal (0000-0002-3459-3049, Virginia Tech), Alvaro Dias (0000-0003-3560-4595, Business Research Unit and ISCTE-Instituto Universitário de Lisboa, Lisbon, Portugal), Jo Ann Ho (0000-0002-7031-7068, Universiti Putra Malaysia), Laura Zizka (0000-0001-5835-685X, EHL Hospitality Business School//HES-SO University of Applied Sciences and Arts Western Switzerland, Chalet-a-Gobet, Switzerland) |
| Year | 2025 |
| Volume | 49 |
| Issue | 6 |
| Pages | 1141-1158 |
| Publication date | 2025-08-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Hospitality & Tourism Research (JOURNAL) |
| Journal identifiers | ISSN: 1096-3480 • E-ISSN: 1557-7554 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/10963480251352232 |
| OpenAlex | W4411282777 |
| Language | EN |
| Citations received | 2 |
| References cited | 60 |
A review of environmental, social, and governance (ESG) reports shows that firms in the hospitality industry often take an external, fragmented approach to ESG reporting, failing to consider the sector’s diverse stakeholder groups and unique operational challenges. Integrating stakeholder salience theory and sustainability materiality framework, we examine the current ESG issues reported by hospitality firms to offer preliminary directions for ESG reporting. Based on a sequential mixed-methods design in two phases, we analyzed 140 ESG reports and followed up with open-ended questionnaires and structured interviews with ESG experts. Our findings reveal clear variations in ESG priorities across hospitality subsectors: hotels focus predominantly on employee welfare and inclusion, restaurants emphasize food waste and supply chain engagement, while casinos highlight governance and regulatory compliance. Furthermore, we identified key challenges firms face in aligning ESG reporting with stakeholder expectations. This study offers theoretical and practical implications to improve ESG communication and accountability in the hospitality industry
Business · Geography · Hospitality · Hospitality industry · Sustainability · Sustainable tourism · Tourism · Cruise Tourism Development and Management · Diverse Aspects of Tourism Research · Environmental Sustainability in Business · Marketing
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| Unique citing works | 2 |
|---|---|
| Citations per year | 2 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 2 |