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Social Capital

  • Human Rights & Community Relations
  • Customer Privacy
  • Data Security
  • Access & Affordability
  • Product Quality & Safety
  • Customer Welfare
  • Selling Practices & Product Labeling

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:
Hotels & Lodging

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Energy Management

Energy Management

Hotel buildings require a significant amount of energy resources to operate, which represent a substantial portion of hotel operating expenses. The majority of the industry’s electricity usage is commercially purchased. This purchased electricity indirectly leads to the release of greenhouse gas (GHG) emissions, which is a large 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 reputations with guests, who are increasingly concerned about environmental sustainability.

Water & Wastewater Management

Water Management

Hotel buildings require a relatively large amount of water resources to operate. While water is not the industry’s greatest operating cost, reduced water availability or significant price increases could impact financial results. This impact may be particularly acute in water-stressed region due to supply constraints. Companies in the industry are implementing water management best practices in order to reduce operating expenses and environmental impacts and improve to their reputations with guests, who are increasingly concerned about environmental sustainability.

Ecological Impacts

Ecological Impacts

Healthy ecosystems are linked with the economic and financial performance of local communities and businesses. The influx of tourists and the waste generated by hotels can present risks to sensitive ecosystems such as coral reefs and nature preserves. Poor environmental protection practices may preclude hotels from obtaining new construction licenses in these sensitive areas and could, in the long term, diminish natural attractions for tourists that help to generate revenue for communities and hotels. In contrast, protection of the environment may make travel destinations more attractive and increase demand for room bookings.

Labor Practices

Labor Practices

The Hotels & Lodging industry is highly reliant on labor to operate large facilities. A service-oriented workforce that is able to provide guests a pleasant stay is a key value driver for hotel companies. This, combined with labor force dynamics, can lead to low job satisfaction that can result in high turnover and potential lawsuits, which contribute to increased expenses for hotel operators. Hotels that work to prevent discriminatory practices and ensure fair wages can improve worker satisfaction and reduce turnover.

Physical Impacts of Climate Change

Climate Change Adaptation

Hotels operating in climate change-exposed areas may be impacted by physical climate risks including inclement weather and flooding. Inclement weather may damage property and disrupt operations, thereby reducing asset values and revenues. In addition, hotels may face higher insurance premiums for buildings located in coastal regions or may be unable to insure their properties. Hotel operators will likely need to adapt to shifting climate trends such as rising sea levels, hurricanes, and flooding in order to maintain their climate-exposed revenue-generating properties.

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