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WTTC’s report identifies key trends in ESG reporting, emphasising mandates, refined disclosures, evolving formats and widening performance gaps.
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WTTC’s second addition on Environmental, Social and Governance (ESG) reporting in Travel & Tourism highlights five key trends shaping the industry.
Governments and stock exchanges are increasingly mandating sustainability reporting, elevating its importance and standardising practices. Company reports are becoming more refined, focusing on material topics and streamlined disclosures. The format of these reports is also evolving to engage audiences better.
Sustainability reporting now emphasises addressing global challenges, aligning with UN Sustainable Development Goals (SDGs). This has widened the gap between leaders and laggards in ESG performance.
The report underscores the growing need for verification and assurance of ESG data, as well as the implications for smaller tourism businesses which might not be subject to stringent regulations.
More in this series
Part 1: Background on Sustainability Reporting
Part 3: Sustainability Reporting in Travel and Tourism
Part 4: Reporting Guidance for Travel and Tourism Businesses
