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Environmental, social, and governance (ESG) measurement in the tourism and hospitality industry remains in its infancy, particularly missing a developing country's perspective. Rooted in stakeholder theory, we generated a semantic network from ESG reports and conducted 20 semi-structured interviews with different sub-sector professionals to triangulate ESG measurement guidelines for the industry. The results highlight modifications that could be made to waste and environmentally friendly initiatives in environmental measurements, employee benefits and product quality in social measurements, and R&D and governance structures in governance measurements. Additionally, internal resource support and external awareness changes can ensure that companies comply with ESG guidelines.
Lin et al. (Tue,) studied this question.