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July 28, 2026Sustainable FuturesOpen Access

ESG integration pathway for heritage tourism SMEs: operational evidence from a circular economy pioneer in Hoi An, Vietnam

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TTTrần Thị Thu ThủyNTNguyen Thi Thanh Thao

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Overview

Examines ESG integration in heritage tourism SMEs, demonstrating environmental efficiency and governance gaps.

Key Points

  • The study aims to explore how small and medium-sized tourism enterprises can transition to structured ESG integration.
  • Analyzed ESG integration of a heritage tourism SME over 12 months with 3279 guests.
  • Conducted carbon tracking and circular economy flow analysis.
  • Utilized GRI and IFC indicators for ESG monitoring diagnostics.
  • Achieved a 37% carbon efficiency gain with a cumulative avoidance of 7.26 tCO₂e/year.
  • Electric vehicles increased transport coverage by 60% without changing carbon efficiency significantly.
  • Established near-complete waste diversion (99.9%) and 100% local food procurement, benefiting local farmers.

Cite This Study

Thủy et al. (2026) studied this question.

synapsesocial.com/papers/6a6851062845b684d16f04bbhttps://doi.org/10.1016/j.sftr.2026.102048
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