IFRS Foundation

Business Model & Innovation

  • Product Design & Lifecycle Management
  • Business Model Resilience
  • Supply Chain Management
  • Materials Sourcing & Efficiency
  • Physical Impacts of Climate Change

Leadership & Governance

  • Business Ethics
  • Competitive Behavior
  • Management of the Legal & Regulatory Environment
  • Critical Incident Risk Management
  • Systemic Risk Management
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Leisure Facilities

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Energy Management

Energy Management

Leisure facilities companies operate large outdoor and indoor facilities that may consume a significant amount of energy. Most of the industry’s electricity usage is commercially purchased, which indirectly leads to the release of greenhouse gas (GHG) emissions, a significant contributor to climate change. Companies in the industry are implementing energy management best practices in order to reduce operating expenses and environmental impacts and to improve their reputation with guests, who are increasingly concerned about environmental sustainability.

Product Quality & Safety

Customer Safety

Leisure facility companies operate parks and facilities that expose guests to potentially unsafe conditions that may result in injury and even death. Safety management therefore includes managing the safety of amusement park rides and ski slopes as well as operating buildings where large crowds of people may be present, such as sporting and concert venues. The industry is mainly subject to low-probability but high-magnitude safety concerns. Ensuring the highest standards of safety can help companies minimize reputational damage and liabilities from costly lawsuits.

Employee Health & Safety

Workforce Safety

Safety concerns in the Leisure Facilities industry can expose employees to injuries if facilities and equipment are not maintained, or if precautions and training procedures are not in place. Amusement park rides, ski slopes, and other facilities may expose employees to potentially unsafe conditions that result in injury or even death. Potential financial impacts associated with employee safety violations include regulatory fines, abatement costs, and negative impacts on brand reputation. These impacts may stem from accidents as well as from chronic safety issues.

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