This research examines how ESG reporting influences sustainability practices and transparency in the tourism sector compared to traditional CSR models. This study finds that ESG promotes standardization, transparency, and deeper strategic integration, impacting financial decisions and stakeholder collaboration. However, the effectiveness of ESG in driving real change depends on corporate commitment and regulatory enforcement.
Evaluating the implications of the EU’s ESG reporting standards for the sustainability reporting of large tourism companies in the case of the Netherlands
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