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Released on Mar 03, 2024
Release on: coming soon

Navigating the Sustainability Journey: The Impact of Mandatory Reporting on Travel & Tourism

This report from WTTC and Oliver Wyman looks at three of the most influential sustainability reporting frameworks and provides guidance to the industry to better understand upcoming regulations and the immediate steps they can take to prepare.
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Report details

The report analyses the three major sustainability disclosure frameworks that have emerged:

  • in Europe:  the Corporate Social Responsibility Directive (CSRD)
  • in the US: the Securities and Exchange Commission Climate-Related Disclosures
  • Globally: the International Financial Reporting Standards (IFRS)

For those unsure where to begin, this report also features a Sustainability Readiness Roadmap. It includes a diagnostic tool to help companies to assess which of the sustainability reporting frameworks apply to them, as well as their sustainability maturity level.

For further explanation of the methodology and sources behind this Economic Impact Research, please refer to these two supporting papers: 'Methodology'and 'Data Sources and Estimation Techniques'.


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Oliver Wyman


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