Evaluating the role of materiality analysis in enhancing sustainability reporting: a study of Turkish tourism accommodation establishments

The tourism sector increasingly adopts sustainability reporting to align with regulatory frameworks and Global Sustainable Tourism Council (GSTC) standards. This study evaluates sustainability reporting practices among 138 accommodation establishments in Turkey, specifically in Antalya, Istanbul, Muğla, Izmir, and Aydın, within the national Sustainable Tourism Programme. Using content analysis, the research prioritises materiality analysis as a foundational phase. Findings indicate significant reporting inconsistencies and a prevalent failure to disclose formal materiality assessments, which hinders the identification of externalities and strategic prioritisation. Furthermore, association analysis using Cramer's V coefficients revealed strong correlations between sustainability reporting and development issues, yet consistently weak associations regarding materiality analysis. These results underscore the necessity for more robust, transparent, and credible reporting practices to support national tourism policy objectives. Enhancing reporting quality is essential for the hospitality sector to achieve long-term sustainable development goals and improve organisational accountability.