Radovan Samardzic - Faculty of Mediterranean Business Studies, Luke Tomanovića, 1, 85230 Tivat, Montenegro; Adriatic University, Bar, Maritime and Tourism Faculty, Montenegro

Ivana Ljutic ORCID

Abstract:

This study examines the current state of Environmental, Social, and Governance (ESG) reporting practices among the largest hotel chains in Croatia in 2023. Based on the publicly available reports, the aim was to assess the extent of ESG integration into these hotels’ operations and disclosures. Key research questions include: How are Croatian hotel chains addressing ESG issues? What are the strengths and weaknesses of their ESG reporting? And what are the potential opportunities and challenges for further ESG development in the sector? The findings of this study will provide valuable insights into the maturity of ESG reporting in the Croatian hospitality industry, while contributing to a better understanding of the factors driving ESG adoption and the impact of practices on corporate performance and societal well-being. Additionally, the research will offer recommendations for hotel chains, policymakers, and investors to enhance ESG reporting and promote sustainable development in the tourism sector

9th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era - 9th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era

Published by: Association of Economists and Managers of the Balkans; Faculty of Tourism and Hospitality, Ohrid, North Macedonia

ISBN: 9788680194943 , ISSN: 26835673 , DOI: 10.31410/tmt.2024-2025

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission.

Suggested Citation

Samardzic, R., & Ljutic, I. (2025). ESG Reporting in the Largest Hotel Chains in Croatia in 2023. 9th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era (pp. 105-119). Association of Economists and Managers of the Balkans; Faculty of Tourism and Hospitality, Ohrid, North Macedonia. https://doi.org/10.31410/tmt.2024-2025.105