This study examines the implementation of double materiality assessment in the hospitality sector within the framework of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). It evaluates how double materiality shapes the effectiveness of corporate sustainability reporting and supports the development of environmental, social, and governance (ESG) strategies in a key industry of the national tourism economy. Using a single case study and a mixed-methods approach, the research integrates qualitative and quantitative data collected through systematic surveys and industry reports. These data are analyzed using a comparative framework aligned with six international and the Italian standard UNI 11919-1:2023. The assessment process involves three phases: identifying key stakeholders, determining material topics and subtopics, and developing a materiality matrix to map ESG priorities and strategic implications. The findings indicate that the materiality matrix serves not only to identify ESG priorities but also as a strategic tool that supports organizational learning and continuous ESG improvement. Its effectiveness, however, depends heavily on inclusive and high-quality engagement from management and stakeholders. Diverging stakeholder perceptions, particularly regarding environmental and social issues, highlight the need for structured participatory mechanisms, such as consultations, training, and internal communication, to translate assessment outcomes into shared learning and ongoing improvement. Overall, the study enhances the understanding of double materiality as both a strategic process in sustainability reporting and a driver of economic performance. Focusing on the hospitality industry, it provides sector-specific insights and practical recommendations for strengthening double materiality’s role in fostering sustainable transformation in sectors reliant on reputation, stakeholder relationships, and stakeholder legitimacy.
Non-financial Reporting and Double Materiality to Enhance Sustainability in the Hotel Industry
Sebastiani Serena;
2026-01-01
Abstract
This study examines the implementation of double materiality assessment in the hospitality sector within the framework of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). It evaluates how double materiality shapes the effectiveness of corporate sustainability reporting and supports the development of environmental, social, and governance (ESG) strategies in a key industry of the national tourism economy. Using a single case study and a mixed-methods approach, the research integrates qualitative and quantitative data collected through systematic surveys and industry reports. These data are analyzed using a comparative framework aligned with six international and the Italian standard UNI 11919-1:2023. The assessment process involves three phases: identifying key stakeholders, determining material topics and subtopics, and developing a materiality matrix to map ESG priorities and strategic implications. The findings indicate that the materiality matrix serves not only to identify ESG priorities but also as a strategic tool that supports organizational learning and continuous ESG improvement. Its effectiveness, however, depends heavily on inclusive and high-quality engagement from management and stakeholders. Diverging stakeholder perceptions, particularly regarding environmental and social issues, highlight the need for structured participatory mechanisms, such as consultations, training, and internal communication, to translate assessment outcomes into shared learning and ongoing improvement. Overall, the study enhances the understanding of double materiality as both a strategic process in sustainability reporting and a driver of economic performance. Focusing on the hospitality industry, it provides sector-specific insights and practical recommendations for strengthening double materiality’s role in fostering sustainable transformation in sectors reliant on reputation, stakeholder relationships, and stakeholder legitimacy.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
