Sustainability of accommodation business in Baler, Northern Philippines

. This study aims to describe the current situation of the accommodation industry in Baler, Northern Philippines, evaluating it in terms of business and environmental sustainability. The author used the Input-Process-Output (IPO) paradigm for business operations assessment and compliance of performance with environmental laws. The study used descriptive research involving seventy-four (74) Department of Tourism-accredited establishments. A four-point Likert scale method was employed. The study results revealed that facilities for persons with disabilities (PWDs) and senior citizens lack quality; specific equipment is inaccessible, and water filtration systems are unavailable. The accommodation industry makes a significant contribution to the economy of Baler. However, there is a substantial increase in water consumption, energy consumption, and solid waste consumption. Therefore, the accommodation industry still needs changes, which can be implemented via additional investments and technology transfer, enhancing business and environmental sustainability. The LGU-Baler and accommodation industry may adopt the proposed business operational plan. A similar study may be conducted in the whole province of Aurora.