Annual reports are widely regarded as one of the most reliable and granular sources of sustainability information in the hospitality sector, as they combine financial disclosures with detailed non-financial data on environmental, social, and governance (ESG) performance. They provide firm-specific insights into areas such as carbon emissions, energy use, water management, labour practices, governance structures, and strategic priorities. Increasingly aligned with regulatory requirements (e.g., CSRD in Europe) and standardised frameworks, such as ESRS, GRI and IFRS, enable comparability while retaining industry-specific nuance. As such, they offer rich, contextualised evidence for assessing how hospitality firms embed sustainability in their business models, risk management, and long-term value creation. A key challenge is improving trustworthiness, and hotel-level vs corporate-level KPIs.