Sustainability Transition Based-Strategy in the Hospitality Firms: Comparing Social Reporting Systems in Leading Hotels

The paper aims to explore the sustainability transition in the hospitality industry, as it is one of the largest sectors in the world called to become increasingly responsible. We analyze sustainable performance systems and social environmental reporting practices of two leading hotels in order to identify sustainability-based strategies. Running a content analysis, we highlight how hotels answer to the socio-environmental pressures over time. We believe that social reporting tools are valuable tools to assess firms’ actions and environmental impact