Sustainability

1. More than a great idea, an imperative but still some years away to mainstream adoption as no widespread/recognised framework exists for triple materiality, yet.2. If it can be proven to increase future asset value, possibly meet/exceed local planning requirements and to offer a more relatable and reassuring sustainability alignment message to guests' own narratives.3.

Under the Corporate Sustainability Reporting Directive (CSRD), companies are expected to disclose how their climate targets align with the global goal of limiting warming to 1.5°C. While the CSRD does not require organisations to obtain approval from the Science Based Targets initiative (SBTi), it does require transparency about whether their emissions-reduction targets are science-based and consistent with climate science.

Double materiality is an important step forward, but on its own it does not yet tell us whether hospitality is moving fast enough - or in the right direction - relative to planetary and social thresholds. That is why the idea of triple materiality is so compelling.In principle, it is exactly the challenge our sector now needs.

Annual reports are a key source of ESG information in hospitality, combining financial and non-financial data on sustainability performance. Increasing alignment with CSRD and frameworks like ESRS, GRI, IFRS improves comparability, though challenges remain around data reliability and aligning corporate- and hotel-level KPIs.At Hotelschool The Hague, the Business Resilience and ESG chair uses such data for applied research on resilience and sustainable transformation, combining document analysis and industry collaboration.

The Most Valuable Resources Are Still Human OnesFour years ago, the challenge was finding good information. Today it is filtering it.When it comes to accuracy, I keep returning to the Global Sustainable Tourism Council and UN Tourism.

I think the age of AI makes reliable sustainability resources more important, not less. AI can be extremely useful for summarising complex information, analysing hotel data, comparing options, and translating sustainability language into practical operational decisions.

Regeneration in hospitality requires more than efficiency improvements; it demands a shift from extractive models toward reciprocal relationships with place. Through the VIRTU Resort & Residences model, developed in partnership with the World Indigenous Business Network (WIBN), hotels are conceived as living systems participants rather than resource consumers.

At Sunlife, regeneration is not framed as an extension of sustainability but as a shift in how value is created. As stated in our 2025 Sustainability Report, hospitality has the power to regenerate, not just to delight… it is the strategy that shapes every decision, every investment, and every guest experience.

A case study I recently prepared can serve as a possible blueprint for hotels seeking to integrate circularity, community partnership, and ecological restoration into their core business model. Garden Hotels & Resorts transformed its operations in Mallorca through a circular partnership with local farmers.