Time and space: The missing context in hotel ESG communication

IF 8.3 1区管理学 Q1 HOSPITALITY, LEISURE, SPORT & TOURISM

International Journal of Hospitality Management Pub Date : 2025-10-18 DOI:10.1016/j.ijhm.2025.104479

Clint Antonius Hubertus Maria Wolfs , Mădălina Elena Ursache , Evelien Vlijm , Amy Kitchiner , Martijn Zoet

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引用次数: 0

Abstract

This study examines the concreteness of environmental, social, and governance (ESG) communication in the hotel sector by applying a spacetime configuration framework alongside the European Sustainability Reporting Standards (ESRS). As stakeholder pressure on ESG practices grows, the clarity and concreteness of disclosures become increasingly important. The study analyzes 1383 statements from annual ESG reports published in English by the top 100 hotel chains ranked by the number of rooms available. Each statement is coded on three dimensions: temporal concreteness, spatial concreteness, and alignment with ESRS categories. Findings indicate that hotels tend to use abstract language in ESG narratives, particularly in social and governance domains, while environmental statements are more likely to include concrete temporal references. Compared to existing literature, these results provide insights into the discourse architecture of ESG sentences rather than their substantive content. Hotel chains should take this into account to enhance the credibility of their ESG reporting.

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时间与空间：酒店ESG沟通中缺失的语境

本研究通过应用时空配置框架和欧洲可持续发展报告标准（ESRS），考察了酒店行业环境、社会和治理（ESG）沟通的具体情况。随着利益相关者对ESG实践的压力越来越大，披露的清晰度和具体性变得越来越重要。该研究分析了按可用客房数量排名的前100家连锁酒店以英文发布的年度ESG报告中的1383份声明。每个语句都在三个维度上编码：时间具体性、空间具体性和与ESRS类别的一致性。研究结果表明，酒店倾向于在ESG叙述中使用抽象语言，特别是在社会和治理领域，而环境声明更有可能包括具体的时间参考。与现有文献相比，这些结果提供了ESG句子的话语结构而不是其实质性内容的见解。连锁酒店应考虑到这一点，以提高其ESG报告的可信度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Hospitality Management HOSPITALITY, LEISURE, SPORT & TOURISM-

CiteScore

21.20

自引率

9.40%

发文量

218

审稿时长

85 days

期刊介绍： The International Journal of Hospitality Management serves as a platform for discussing significant trends and advancements in various disciplines related to the hospitality industry. The publication covers a wide range of topics, including human resources management, consumer behavior and marketing, business forecasting and applied economics, operational management, strategic management, financial management, planning and design, information technology and e-commerce, training and development, technological developments, and national and international legislation. In addition to covering these topics, the journal features research papers, state-of-the-art reviews, and analyses of business practices within the hospitality industry. It aims to provide readers with valuable insights and knowledge in order to advance research and improve practices in the field. The journal is also indexed and abstracted in various databases, including the Journal of Travel Research, PIRA, Academic Journal Guide, Documentation Touristique, Leisure, Recreation and Tourism Abstracts, Lodging and Restaurant Index, Scopus, CIRET, and the Social Sciences Citation Index. This ensures that the journal's content is widely accessible and discoverable by researchers and practitioners in the hospitality field.