CSRD Hospitality and Tourism Sector Report

This research report synthesizes sustainability disclosures from 29 companies in the Hospitality and Tourism sector across 14 European countries, covering reporting periods from FY 2024 to FY 2025. The sample includes various sub-industries such as Leisure Facilities, Restaurants and Food Services, Hotels and Lodging, Toys and Sporting Goods, and Casinos and Gaming. Most companies are reporting under the Corporate Sustainability Reporting Directive for the first time, with some providing reports for two consecutive years, allowing for year-on-year comparisons. The report details the external assurance status of the sustainability statements, noting that 72% of the companies have obtained limited assurance. It also discusses the materiality assessments conducted by these companies, identifying common and outlier topics relevant to the sector. The report highlights that while many companies have set GHG reduction targets, the engagement with the Science Based Targets initiative remains limited, indicating a need for enhanced sector-specific guidance on sustainability reporting.