Sustainability

Annual reports and ESAP

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.

AI and Sustainability in Hospitality: Cutting Through the Noise

I think the age of AI makes reliable sustainability resources more important, not less. AI can be very useful for summarising, analysing energy or food-waste data, comparing options, and translating complex sustainability language into operational decisions. But it should not become the source of truth. For hoteliers, the most important shift is to move from “finding information” to verifying information and turning it into measurable action.

Expert Views (10)
View all Answers