Sustainable development goals in the hospitality industry: a dream or reality?
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INVESTIGACIONMetadatos
Título
Sustainable development goals in the hospitality industry: a dream or reality?Autoría
Fecha de publicación
2023Editor
Emerald InsightCita bibliográfica
Ferrero-Ferrero, I., Muñoz-Torres, M.J., Rivera-Lirio, J.M., Escrig-Olmedo, E. and Fernández-Izquierdo, M.Á. (2023), "Sustainable development goals in the hospitality industry: a dream or reality?", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-09-2022-0146Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0146/full/htmlVersión
info:eu-repo/semantics/acceptedVersionPalabras clave / Materias
Resumen
Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated
Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for
improvement ... [+]
Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated
Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for
improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation
in a more SDG-aligned global tourism system.
Design/methodology/approach – For this study, a content analysis technique was used to extract the
information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches
were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality
analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their
sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have
selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.
Findings – The results of this study show that the most sustainable hotel companies did not take a strategic
consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning
reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.
Practical implications – This study includes a set of recommendations to provide the market with
complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster
collective learning to bring about sustainable tourism transformation.
Originality/value – This paper represents a contribution to the discussion on the strategic or symbolic
implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how
hotel companies could improve their reporting and management system to contribute to SDGs. [-]
Publicado en
Journal of Accounting & Organizational Change, 2023.Entidad financiadora
Universitat Jaume I | Generalitat Valenciana
Código del proyecto o subvención
UJI-B2021-72
Derechos de acceso
info:eu-repo/semantics/openAccess
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