Sustainability and the environmental impact of the tourism industry: An analysis of the hotel sector in Catalonia, Spain

• Autores: Joan Gómez Guillén, David Tapias Baqué
• Localización: Intangible Capital, ISSN-e 1697-9818, Vol. 20, Nº. 1 (https://www.intangiblecapital.org/index.php/ic), 2024, págs. 277-297
• Idioma: inglés
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  • Purpose: This research examines policies aimed at reducing the environmental impact of the hotelsector in Catalonia, Spain in 2020 and how they are communicated to stakeholders through corporatewebsites. It applies academic criteria to identify key aspects that are relevant to tourism.Design/methodology/approach: This study conducts a descriptive analysis of Catalonia’s hotelsector in 2020, utilizing SABI (Iberian Balance Sheet Analysis System) data. It selects the top 48companies in the hotel sector that are legally required to report their annual accounts in the regularformat. The study then systematically evaluates their websites to assess the availability and transparencyof information on environmental sustainability.Findings:Sustainable tourism, marked by non-financial indicators such as environmental impact,energy/water usage and waste generation, is a very important issue for stakeholders in the hotel industry,including governments, owners, investors, and customers. The sector’s reporting methods are crucial foreffectively communicating environmental policies to these parties. While many companies haveimplemented strategies to assess and reduce their environmental impact, there is still considerable roomfor improvement, particularly in communicating these efforts to the various stakeholders.Research limitations/implications:This research, while rigorous, has certain limitations that suggestdirections for future studies. A primary constraint involves data reported at a group level by hotelcompanies, which complicates obtaining specific data for the Catalonia region, particularly for hotelgroups with an international presence. Another significant limitation is the reliance on indirect datacollection, based on the companies’ self-reported environmental policies posted on their websites.Practical implications:By identifying and knowing the environmental policies of the hotel industryover the analyzed period, we can help the industry itself to improve the sustainability of itsenvironmental efforts and make it more attractive to all stakeholders.Social implications:The study highlights the importance of environmental policies and theachievement of the UN Sustainable Development Goals (SDGs) in the hotel industry. This industryplays an important role in achieving the UN SDGs, which offer significant benefits for business, such asaccess to new markets, better risk management and long-term sustainability, as well as social benefits.This is increasingly expected by both consumers and investors.Originality/Value:This study examines the commitment and information transparency of the CostaBrava hotel sector in terms of environmental sustainability, as well as its communication strategies. This is achieved primarily through the analysis of corporate websites, comparing the information and indicesto those of other entities in the sector. The relevance and value of this analysis stems from therecognition that, despite the efforts made to improve the sector, further progress needs to be made inorder to make it more attractive to stakeholders