Climate Disclosure Quality Across Global Hotel Groups: A Comparative Analysis
DOI:
https://doi.org/10.65310/zpagac41Keywords:
climate disclosure, ESG reporting, hospitality management, hotel groups, sustainabilityAbstract
Climate disclosure has become a central management issue for global hotel groups because asset-light expansion, franchising, and diverse ownership structures complicate the measurement and interpretation of greenhouse-gas emissions. This study compared Marriott International, Hilton, Hyatt Hotels Corporation, InterContinental Hotels Group, and Accor using a ten-criterion quantitative content-analysis framework covering Scope 1–2 reporting, material Scope 3 disclosure, baseline years, 2030 targets, long-term transition objectives, decarbonization pathways, governance, assurance, intensity metrics, and value-chain engagement. The findings show substantial convergence in disclosure architecture, with four groups meeting all ten criteria and Hyatt meeting eight. However, important differences remain in target design, organizational boundaries, and performance metrics. Hilton reports separate managed and franchised intensity pathways, Hyatt combines absolute and intensity measures, IHG reconciles declining emissions intensity with rising absolute emissions, while Marriott and Accor emphasize absolute reduction targets. The results indicate that disclosure quality depends on transparent boundaries, progress reconciliation, governance mechanisms, and assurance rather than target presence alone. Stronger hospitality reporting should integrate portfolio growth, owner engagement, property-level data, and standardized transition indicators to improve comparability and managerial usefulness across global hotel networks.
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