What does this research mean for the field?

ESG practices in tourism enterprises operate as an interconnected system that enhances organizational resilience and long-term value. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This research aims to synthesize evidence on ESG practices in tourism and develop a framework for understanding their impact on sustainability and performance.

March 17, 2026Open Access

ESG strategies in tourism enterprises: A systematic review and systems-based synthesis of sustainable management practices

Key Points

This research aims to synthesize evidence on ESG practices in tourism and develop a framework for understanding their impact on sustainability and performance.
Conducted a systematic review of literature on ESG practices in tourism enterprises.
Analyzed environmental, social, and governance strategies and their integration.
Developed a systems-based framework to illustrate the interconnectedness of these strategies.
Identified key ESG practices and their impacts on organizational performance and sustainability.
Governance quality was found to enhance the effectiveness of environmental and social initiatives.
Digital technologies and certification schemes were crucial in improving ESG performance and transparency.

Abstract

Type of the article: Research ArticleAbstractSustainability has become a strategic priority for tourism enterprises as investors, regulators, and consumers increasingly expect verifiable environmental, social, and governance (ESG) performance. The purpose of this study is to synthesize current evidence on ESG practices in tourism enterprises and to develop a systems-based framework explaining how environmental, social, and governance strategies individually and collectively support sustainable management, organizational performance, and long-term resilience. The review synthesizes environmental (E1–E5), social (S1–S6), governance (G1–G4), and integrated ESG strategies (I1–I8) that link sustainability initiatives to risk management, financial performance, and stakeholder behavior. Across the literature, governance quality consistently conditions the effectiveness of environmental and social initiatives by shaping accountability, strategic alignment, and credibility. Digital technologies and certification schemes emerge as key accelerators of ESG diffusion, particularly by enabling measurement, transparency, and coordination across organizational functions. Taken together, the findings show that ESG practices in tourism operate as an interconnected system rather than as independent pillars. Within this system, governance structures coordinate environmental and social strategies, generate feedback through stakeholder trust and performance outcomes, and enable learning and adaptation over time. The proposed systems-based framework clarifies how these feedback loops and conditioning effects translate ESG strategies into organizational resilience and long-term value, offering actionable insights for managers, policymakers, and investors seeking to align sustainability initiatives with sustained performance.AcknowledgmentsThis study was carried out as part of the project “A Multidimensional Model for the Transition of SMEs to the Circular Economy” under the call PRIN 2022 financed by the European Union – NextGenerationEU – Mission 4 “Education and Research” component C2 – investment 1.1.

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