Suggesting a tourism industry-specific environmental, social and corporate governance (ESG) reporting framework

Abstract

This research aimed to suggest a general and simplified framework for reporting ESG performance in tourism. Our suggested reporting framework was empirically tested using a qualitative method, conducting semi-structured interviews with forty tourism managers from China and Greece. Findings recognized the framework's value and utility in assessing ESG performance in the tourism industry. They suggested that each segment can identify and determine the main focus according to their specific contexts. Additionally, the study found that cultural context shapes managers' perceptions of ESG reporting.