40 Hotels, Restaurants and Leisure, and Tourism Services
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This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests
for topics to be monitored or disclosed by organizations.
Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-
Research/Pages/default.aspx
40 – Hotels, Restaurants and Leisure, and Tourism Services
31 Topics
Owners and operators of hotels, resorts and cruise-ships. Includes travel agencies, tour operators and related services not classified elsewhere.
Owners and operators of leisure facilities, including sport and fitness centers, stadiums, golf courses and amusement parks. Owners and
operators of restaurants, bars, pubs, fast-food or take-out facilities. Includes companies that provide food catering services. Tourism
organizations. Owners and operators of casinos and gaming facilities. Companies providing lottery and betting services.
Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Economic Indirect Local Support of local community, employment of local 169, 215 Business
economic community residents, monitoring economic contribution to the local
impacts environment
Contributes to the economic development of the
neighbouring communities
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 1 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Environmental Materials Sourcing Sustainable procurement covers measures taken by 133, 152 Financial
sourcing standards and companies to integrate environmental and social criteria Markets &
practices for in the selection and management of suppliers. Information
cleaning Users
products - Sub-sector: Cleaning Products
Environmental, ¦ Formal sourcing policy covering environmental and
health and social issues
safety criteria ¦ Information on the integration of environmental,
health and safety criteria when purchasing cleaning
products
¦ Details on environmental product specifications for
purchase
¦ REACH (or other international standards) compliance
¦ % of green cleaning products purchased with ecolabels
¦ audit of suppliers on environmental or social issues
(e.g. subcontractors on health and safety risk, working
conditions) and percentage of suppliers audited
¦ percentage of buyers trained on sustainable purchases
¦ Purchasing of products with reduced environmental
impacts (including harmful chemicals, ecolabels), are
directly of concerns in the industry. Sector leaders select
products and suppliers based on environmental
specifications, which include compliance with REACH or
ROHS. Cleaning company can shortlist preferred
suppliers with more environmentally friendly alternatives
(eco-products).
¦ Specific attention has to be given also to suppliers of
cleaning products' health and safety management
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 2 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
system as employees are handling potentially harmful
chemical products
Sourcing Sustainable procurement covers measures taken by 133, 152 Financial
standards and companies to integrate environmental and social criteria Markets &
practices for in the selection and management of suppliers. Information
cleaning Users
products - Sub-sector: Cleaning Products
International ¦ Formal sourcing policy covering environmental and
and national social issues
standards on ¦ Information on the integration of environmental,
the restriction health and safety criteria when purchasing cleaning
of chemicals products
and/or ¦ Details on environmental product specifications for
hazardous purchase
substances ¦ REACH (or other international standards) compliance
¦ % of green cleaning products purchased with ecolabels
¦ audit of suppliers on environmental or social issues
(e.g. subcontractors on health and safety risk, working
conditions) and percentage of suppliers audited
¦ percentage of buyers trained on sustainable purchases
¦ Purchasing of products with reduced environmental
impacts (including harmful chemicals, ecolabels), are
directly of concerns in the industry. Sector leaders select
products and suppliers based on environmental
specifications, which include compliance with REACH or
ROHS. Cleaning company can shortlist preferred
suppliers with more environmentally friendly alternatives
(eco-products).
¦ Specific attention has to be given also to suppliers of
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 3 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
cleaning products' health and safety management
system as employees are handling potentially harmful
chemical products
Sourcing Impacts of Food & Beverage Procurement 457 Mediating
standards and Institution
practices for Practices and performance related to food and beverage
food and procurement
beverages Major impacts identified through food and beverage
procurement
Food and beverage operations are often part of full-
service hotels, though they may not be directly under the
hotel’s operational control. Furthermore, food and
beverage operations are rarely the primary revenue
source or business model for a hotel. At the same time,
environmental and social issues surrounding food and
beverage are often among the most relevant to guests
and other stakeholders As such, the scope of material
issues for a food and beverage company has certain
overlap with full-service hotels, but in relation to other
topics and aspects of hotel operations may be less
material. Practices relating to food and beverage should
be further evaluated as to their boundary and level of
inclusion in reporting.
Much overlap exists with Food & Beverage companies
and restaurant companies, however in hotel companies
the issue arises as a general topic rather than the
itemized topics within Food & Beverage that may arise
individually as material for a foodservice company.
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 4 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Materials Operational Significant impacts from the purchase and disposal of 457 Mediating
sourcing and supplies operational supplies Institution
use
Key operational supplies with environmental and social
impact risks
Actions to minimize impacts of key operational supply
purchases
Hotels have a diverse supply chain encompassing
hundreds of products. It is important to identify which
purchases have the most significant impact in their
disposal. Significance may be by weight of products, their
environmental impacts from associated materials, the
reusability or recyclability of their design and waste
infrastructure. Examples mentioned include mattresses
and carpeting.
It is important to identify which purchases have the most
significant impact in their upstream lifecycle. Significance
may be by scarcity of raw materials, environmental &
social impacts of their manufacture and distribution, and
stakeholder perception. Examples mentioned include
bathroom tissue.
International Tourism Partnership working group has
been established on Supply chain issues
http://www.tourismpartnership.org/what-we-
do/working-groups
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 5 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Wood-based Sourcing of wood based products (paper, furniture, etc) 185, 569 Civil Society
products from from responsibly managed forests. Organization
responsibly
managed forests The following sections of the GRI reporting guidelines
may be used by a reporter to mention FSC related
activities, those are:
- Profile - Commitments to External Initiatives: 4.12
externally developed economic, environmental, and
social charters, principles, or other initiatives to which
the organization subscribes or endorses.
- Environmental Impact: EN 26: Initiatives to mitigate
environmental impacts of products and services, and
extent of impact mitigation.
- Product: PR3: Type of product and service information
required by procedures and percentage of significant
products and services subject to such information
requirements.
The above indicators are mostly not quantitative and a
reporter may find difficult to integrate FSC related
information.
Ideally there would be a quantitative indicator related to
certification scheme or initiative regarding the supply
and the final product within the GRI guideline.
In order to ease the reporting of FSC related activities,
we propose to include two indicators related to supply
and final product content. The wording could follow the
Food Processing Supplement and worded as follows:
“Percentage of purchased material by volume and
weight which is verified as being in accordance with
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 6 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
credible, internationally recognized responsible
production standards, broken down by standard”.
This topic reflects significant impacts, risks and
opportunities for an organization itself and its
stakeholders as well as requires active management or
engagement by the organization.
By buying FSC certified products, companies provide
incentives for responsible forestry and can enjoy their
purchases knowing it has not contributed to the
destruction of the world’s forest or even come from
companies involved in human rights abuses. Almost
everything made from wood and other forest products
are available with the FSC label. Finding FSC products
becomes easier everyday. Literally every day, more FSC
products become available.
This topic is relevant for all 52 business/industry activity
groups.
These simple steps can be followed by companies to find
and buy FSC products:
1. Check the FSC marketplace at marketplace.fsc.org (in
January 2013, the marketplace is still a beta version)
Please note this database will currently only search for
manufacturers and distributors, not retailers. There are
only a few exceptions where retailers are also certified.
To find products carried by your local retailer, please
contact them directly. We are working on including other
search options to this database in the future.
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 7 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
2. Ask your retailer
Chances are, they will carry FSC certified products. If not,
let them know you would be interested in certified
products. Not all certification systems are equal and only
FSC guarantees that the product has been made from
environmentally and responsibly managed forests.
By asking for FSC certified products, you show that there
is a demand. This is an important and simple way how
you can help FSC to make a difference.
Plastics use and Plastic, a valuable material, can generate significant 353, 367 Civil Society
management positive, or negative, impacts on economy, environment Organization
and society. Plastic should be treated as a resource and
managed judiciously.
A disclosure on management approach for plastics,
including governance, strategy, risks, opportunities,
considering: opportunities for product redesign,
increasing recycled content, implementing reclaim
and/or reuse which could attract economies, brand
loyalty, investment, employee goodwill, and; risks to the
business, stakeholder health, environment and society
(including reputational/social license to operate,
regulatory, investor, insurer, and liability risks) for
plastics that are directly harmful to stakeholders, or
indirectly through plastics being wasted/littered.
Performance indicators regarding the types and volumes
of plastics being used, collected and/or distributed
downstream; the portion that is made of post-consumer-
recycled, bio-based, biodegradable, compostable, and/or
oxobiodegradable material; the ratio of expected life-
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Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
span of plastic products in contrast to the duration of
their intended use; these volumes broken down by end
of life disposition.
Most of this disclosure can be captured through the
existing GRI framework (e.g. GRI G3 EC9, EN1, EN2,
EN22), but commentary is needed to ensure disclosers
appreciate the materiality of plastic; these aspects of the
G3.1 EO sector supplement (EO1, E22, E27, SO9, EO8,
EO9, EO11) should be reused for Hotels, Restaurants,
Leisure, Tourism and also for
facilities/office/dining/catering management. Refer to
the Plastic Disclosure Project ( www.plasticdisclosure.org
) for more details on the suggested questions. PDP will
align its questions to GRI G4 to assist disclosers.
Plastic can have significant positive, or negative, impacts
on the economy, environment and society:
Economics: There are significant cost savings available to
organisations that treat plastic as a resource (e.g.
through redesign, use of recycled content, reclaiming,
etc.) and risks of increased direct costs (regulation,
liability, cost of capital, insurance) to organisations that
do not lead in this area as well as indirect economic costs
to impacted industries (e.g. food production, tourism)
Environment: Plastics that are wasted or littered
become extremely harmful to the environment, which
will have a material effect on biodiversity and the global
food chain, both nearby and far outside the local area of
operations
Society: Some plastics are harmful to stakeholders
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
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Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
during manufacture, use and/or disposal (e.g. due to
phthalates, BPA), impact the wellbeing of society (e.g.
effect of litter on community spirit and their interest in
sustainability).
While a valuable invention, which benefits society in
many ways, the negative impacts associated with
society's growing use of plastic are not fully recognised.
Roughly 85% of plastic used in products and packaging is
not recycled, and most plastic produced in the last 60
years still remains in the environment today.
Approximately 70% of discarded plastic is from single-use
food and beverage containers. Discarded plastics persist
in the environment for dozens or hundreds of years,
accumulating across the globe, often out of sight of the
producers and users. The direct physical impacts of
plastic are significant to the organisation in increased
costs or missed opportunities, and related economies
(e.g. over $1.2bn in annual damages to ocean-related
industries in Asia-Pacific), the environment through
harming habitats and species, and to stakeholders health
when exposed to the chemical ingredients; and are
magnified if fragmentation of the plastic occurs, making
it available for ingestion to additional species, who
adsorb the chemical ingredients and/or the toxins carried
on the plastic. These negative impacts could be avoided
and turned into positive impacts, if plastic was treated as
a resource to be managed judiciously (e.g. the US
economy lost $8.3bn worth of plastic packaging in 2010)
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 10 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
- "It is not good business practice to throw away valuable
resources".
Energy Hotel Significant consumption of resources from hotel 455, 456 Mediating
consumption operations operations Institution
Energy usage, water usage, materials and waste
generation/disposal/diversion, GHG emissions, per room
night for site consumption.
The use phase of hotels is the most consumptive and
relevant to all stakeholders from the viewpoint of hotel
operations. All hotel companies that publish GRI reports
will report some type of energy, water, waste, and
carbon indicators, either in aggregate, in units of
intensity, or both.
Though all companies disclose this information, more
precision is needed to standardize the boundaries,
quantification methods, and metrics used to enable
common reporting and comparison globally. This has
been done for carbon footprints for room nights but not
at an organizational level and not for all relevant metrics.
See also the Hotel Carbon Measurement Initiative which
has produced guidance documents, using wide industry
collaboration and stakeholder consultation.
http://www.wttc.org/activities/environment/hotel-
carbon-measurement-initiative/
Control of energy and water consumption, reduction of 215 Business
GHG emissions, measures taken to become more energy-
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 11 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
efficient
Energy use has to be efficient not to place burden on the
environment and to become more profitable
Energy consumption, total 153 Financial
Markets &
Information
Users
Energy Control of energy and water consumption, reduction of 215 Business
efficiency of GHG emissions, measures taken to become more energy-
operations efficient
Energy use has to be efficient not to place burden on the
environment and to become more profitable
Fuel Ships fuel consumption of vessels by ship-type 153 Financial
consumption Markets &
Information
Users
Water Hotel Significant consumption of resources from hotel 455, 456 Mediating
consumption operations operations Institution
Energy usage, water usage, materials and waste
generation/disposal/diversion, GHG emissions, per room
night for site consumption.
The use phase of hotels is the most consumptive and
relevant to all stakeholders from the viewpoint of hotel
operations. All hotel companies that publish GRI reports
will report some type of energy, water, waste, and
carbon indicators, either in aggregate, in units of
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 12 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
intensity, or both.
Though all companies disclose this information, more
precision is needed to standardize the boundaries,
quantification methods, and metrics used to enable
common reporting and comparison globally. This has
been done for carbon footprints for room nights but not
at an organizational level and not for all relevant metrics.
See also the Hotel Carbon Measurement Initiative which
has produced guidance documents, using wide industry
collaboration and stakeholder consultation.
http://www.wttc.org/activities/environment/hotel-
carbon-measurement-initiative/
Control of energy and water consumption, reduction of 215 Business
GHG emissions, measures taken to becme more energy-
efficient
Energy use has to be efficient not to place burden on the
environment and to become more profitable
Water consumption in m3 153 Financial
Markets &
Information
Users
Water Water Impacts associated with water withdrawals, usage, and 337, 457 Mediating
withdrawal consumption discharge in water-scarce locations of operation Institution
and
management in Hotel operations located within water-stressed areas
water scarce Water withdrawals in water-stressed areas
areas Water consumption and conservation efforts from
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 13 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
operations
Water discharge in locations without adequate
wastewater treatment infrastructure
Guest engagement for water conservation
Water scarcity has the potential to impact operational
costs, feasibility of development, community relations,
and other environmental impacts. The impacts
associated with water may go beyond operations inside
the hotel building. In addition, the guest experience can
be affected in several ways relating to water.
See roundtable proceedings document, and see also
Reference document #1 for Material Topic #5 below.
Wastewater Management Impacts associated with water withdrawals, usage, and 337, 457 Mediating
and treatment discharge in water-scarce locations of operation Institution
Hotel operations located within water-stressed areas
Water withdrawals in water-stressed areas
Water consumption and conservation efforts from
operations
Water discharge in locations without adequate
wastewater treatment infrastructure
Guest engagement for water conservation
Water scarcity has the potential to impact operational
costs, feasibility of development, community relations,
and other environmental impacts. The impacts
associated with water may go beyond operations inside
the hotel building. In addition, the guest experience can
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 14 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
be affected in several ways relating to water.
See roundtable proceedings document, and see also
Reference document #1 for Material Topic #5 below.
Treatment and reuse of wastewater, implementation of 215 Business
a solid waste management plan, management and
reduction of chemicals used and pollution
Inappropriate waste and pollution management bears
high environmental and health risks.
Biodiversity, Impacts of Overfished, polluted, taken for granted, carelessly 609 Civil Society
ecosystem and tourism on abused and destroyed, and much more fragile and Organization
habitat coastal and complex than we once thought ... the largest living space
protection marine on Earth is fast deteriorating.
ecosystems Massive influxes of tourists, often to a relatively small
area, have a huge impact. They add to the pollution,
waste, and water needs of the local population, putting
local infrastructure and habitats under enormous
pressure. Some resorts empty their sewage and other
wastes directly into water surrounding coral reefs and
other sensitive marine habitats. The increased popularity
of cruise ships has also adversely affected the marine
environment. Carrying up to 4,000 passengers and crew,
these enormous floating towns are a major source of
marine pollution through the dumping of garbage and
untreated sewage at sea, and the release of other
shipping-related pollutants
Expenditure on projects for biodiversity, natural 153 Financial
ecosystems, landscapes, protection of coastlines, Markets &
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 15 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
protection of natural habitats Information
Users
Emissions to air Hotel Significant consumption of resources from hotel 455, 456 Mediating
- GHG emissions operations operations Institution
Energy usage, water usage, materials and waste
generation/disposal/diversion, GHG emissions, per room
night for site consumption.
The use phase of hotels is the most consumptive and
relevant to all stakeholders from the viewpoint of hotel
operations. All hotel companies that publish GRI reports
will report some type of energy, water, waste, and
carbon indicators, either in aggregate, in units of
intensity, or both.
Though all companies disclose this information, more
precision is needed to standardize the boundaries,
quantification methods, and metrics used to enable
common reporting and comparison globally. This has
been done for carbon footprints for room nights but not
at an organizational level and not for all relevant metrics.
See also the Hotel Carbon Measurement Initiative which
has produced guidance documents, using wide industry
collaboration and stakeholder consultation.
http://www.wttc.org/activities/environment/hotel-
carbon-measurement-initiative/
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 16 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Waste Generation, Significant consumption of resources from hotel 455, 456 Mediating
management disposal, operations Institution
diversion
Energy usage, water usage, materials and waste
generation/disposal/diversion, GHG emissions, per room
night for site consumption.
The use phase of hotels is the most consumptive and
relevant to all stakeholders from the viewpoint of hotel
operations. All hotel companies that publish GRI reports
will report some type of energy, water, waste, and
carbon indicators, either in aggregate, in units of
intensity, or both.
Though all companies disclose this information, more
precision is needed to standardize the boundaries,
quantification methods, and metrics used to enable
common reporting and comparison globally. This has
been done for carbon footprints for room nights but not
at an organizational level and not for all relevant metrics.
See also the Hotel Carbon Measurement Initiative which
has produced guidance documents, using wide industry
collaboration and stakeholder consultation.
http://www.wttc.org/activities/environment/hotel-
carbon-measurement-initiative/
Treatment and reuse of wastewater, implementation of 215 Business
a solid waste management plan, management and
reduction of chemicals used and pollution
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 17 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Inappropriate waste and pollution management bears
high environmental and health risks.
Waste Scope I: Total waste in tonnes 153 Financial
Waste Scope II: Percentage of waste which is recycled Markets &
Waste Scope III: Hazardous waste total in tonnes total Information
Users
Social Labor conditions Human capital The key sustainability factors for the hotels, restaurants, 460 Financial
development bars & recreational services sector are linked to its Markets &
employees, who drive the business and are the face of a Information
company toward its customers. This makes it Users
indispensable for companies to employ progressive
human resource policies that include talent attraction
and retention, human capital development, occupational
health & safety, and group-wide ethical principles that
cover the entire supply chain.
Legal protection of employees, paying living wage, policy 169, 215 Business
to prevent exploitation
Relevant because of basic human rights to live
Migrant workers Human Trafficking in persons, or human trafficking, involves the 249 Mediating
trafficking risks recruitment, transportation, transfer, harbouring or Institution
receipt of a person (a woman, man or a child), often over
international borders but also frequently within the
boundaries of a single country, for the purpose of
exploitation. It is a widespread abuse, affecting
developing countries, countries in transition and
industrialized market economies alike. The majority of
victims of human trafficking are between the ages of 18
and 24, with most having received a job offer prior to
their departure
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 18 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Safe labour migration is a key driver of sustainable 254, 437 Mediating
economic development in both sending and receiving Institution
countries. The protection of migrant workers is becoming
an increasingly important issue for a number of global
industries, as well as for home and host governments.
Trafficking of workers, particularly women and girls, into
global supply chains remains a significant reality, in part
due to poorly regulated recruitment industries. Pockets
of good and innovative practice in responsible
recruitment and combating trafficking exist but have yet
to be taken to scale.
Over 215 million international migrants living outside
their countries of origin play a vital role in the global
economy. Recorded remittances received by developing
countries, estimated to be US$325 billion in 2010, far
exceed the volume of official aid flows and constitute
more than 10 percent of gross domestic product (GDP) in
many developing countries. The vast majority of migrants
today are low-paid workers in industries ranging from
apparel, electronics and construction to agriculture,
hospitality, and domestic service. From the point of
recruitment, through employment and to the point of
return home, these workers are vulnerable to
exploitation. Protection mechanisms to safeguard their
rights continue to be wholly inadequate and access to
legal remedy is poor in both host and home countries.
Recruitment Recruitment and employment of migrant workers 253 Mediating
and Institution
employment Number of migrant workers employed
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Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Countries of origin
Gender of workers
Positions within company
Length of contracts
Recruitment channels
Any fees for recruitment
Passport retention
Migrant workers both internal and external are a
significant and growing feature of all company activities.
There are over 200 million migrants in the world. They
are found within nearly all business sectors and across all
regions. Many migrant workers, particularly those
working in unskilled jobs are subject to discrimination
and are vulnerable to exploitation and abuse.
For many migrants exploitation begins during
recruitment. Exorbitant fees and other charges, often at
usurous rates of interest can leave many migrant
workers effectively bonded labour whatever the
subsequent conditions of employment.
Company due dilligence and reporting should therefore
extend into the supply chain for labour.
Impacts on local Operation of In view of continually increasing transport flows, 460 Financial
communities tourist companies also need to consider the needs of local Markets &
and services establishments communities in the tourist destinations in which they Information
operate. Users
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
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Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Effects on locals` access to basic services and housing, 215 Business
respect of their rights for land, water and property
acquisitions, , that can affect local communities live
quality
Local communities` life circumstances have to be
ensured and their rights respected.
Local Operation of Social projects and community involvement at holiday 153 Financial
community tourist destinations Markets &
involvement establishments Information
Users
Unlawful sex Human Adherence to the Code of conduct for the protection of 304, 499 Mediating
tourism trafficking risks children from sexual exploitation in travel and tourism Institution
and child abuse (http://www.thecode.org/)
Policies and management systems related to the Code.
Breach of the code leads to violation of the following
human rights:
Universal declaration of human rights : articles 3, 4,5, 12
and 13
Convention on the rights of the child: articles 3, 6, 9, 11,
19, 32, 34 and 35
See section 3.3 as example on Kuoni human rights impact
assessment covering children
http://www.kuoni.com/docs/assessing_human_rights_i
mpacts_0.pdf
Unlawful Sex Tourism 110, 457 Mediating
Institution
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
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Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Hotel operations in areas of high risk of unlawful sex
tourism
Employee- and guest-facing practices to identify and
mitigate lawful sex tourism
Sex tourism and its related risks of human trafficking and
child abuse are rare in occurrence within hotels.
However, instances of occurrence have substantial
impact. Hotels may not necessarily have the ability to
prevent unlawful sex tourism; however they can take
measures to identify occurrences and consequently act
to remedy the situation.
Several industry initiatives exist to combat unlawful sex
tourism, such as the ECPAT Code of Conduct and the
International Tourism Partnership Human Rights Working
Group.
Sex tourism is referenced as one of the worst forms of
child labor by the ILO convention 182.
Other Corporate Gender GOVERNANCE / EUROPE: boardroom lady boom: is it 389 Financial
governance participation on possible without quotas? Markets &
governance On 22 June, the CapitalCom agency published its 2011 Information
bodies survey into the boardroom gender mix of CAC 40 Users
companies, with fairly encouraging results: the
proportion of women on the board has doubled in recent
years, from 10.5% in 2009 to 20.8% in 2011.
In January, the French parliament adopted legislation
imposing quotas for the proportion of women on the
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HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 22 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
board of major companies. Under the measures, the
development of female board membership is mandatory
and gradual: 20% for listed groups, public companies of
an administrative, industrial and commercial nature by
January 2014, rising to 40% by January 2017. The law
also stipulates that companies with no women present
on their board must appoint at least one within six
months of it being on the statute books (voted on 13
January 2011). In France, some 2,000 companies are
affected (the 650 largest listed firms and companies with
more than 500 employees and those generating sales in
excess of €50bn). In terms of sanctions for
noncompliance, appointments that run counter to the
parity principles are to be declared null and void and
attendance fees are to be temporarily suspended.
At the European level and at the instigation of the Vice-
president of the European Commission, Viviane Reding,
the European parliament will decide in March 2012 on
whether to adopt common legislation on this matter (a
mandatory proportion of women in decision-making
positions of 30% in 2015 and 40% in 2020). This will
depend on the level of improvement seen based on the
selfregulation of European companies, in accordance
with the equality initiative adopted by the European
Commission in December 2010 and the European
parliament resolution of 17 January 2008 calling for the
Commission and member states to promote a balance
between women and men on company boards,
particularly where member states are shareholders.
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HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 23 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
Europe as a whole illustrates the degree of hesitation
between a soft-law approach and conventional
legislation (quotas in this instance), but it is clear from
the experience at national level that the second method
tends to get much better results.
Food safety Health risks The problem of obesity is now so severe that some argue 66 Mediating
from fast food it is one of the biggest health problems in the world, Institution
which increasingly affects both developed and
developing countries. While consumer and parental
responsibility play a part in the epidemic, the fast-food
sector has come under scrutiny in the context of this
‘right to health’ challenge for its perceived role in
contributing to obesity. Concerns have also been raised
about the use of trans-fat to enhance flavour in fast (and
other) foods, which, it is argued, pose more severe
health risks than ordinary saturated fat.
Natural and Management Contribution to the protection of the heritage, 215 Business
cultural heritage and operation sustainable utilization of wildlife species, use of native
of tourist species for landscaping, communications with customers
establishments regarding sustainability issues
Operation of touristic establishments have to be in
harmony with local environment, otherwise they risk to
change the ecosystem which is a great environmental
risk. And also, the lack of communication of appropriate
behaviour and of local values can lead to causing
damages to natural and cultural heritage.
Compliance with natural and cultural heritage and local 215 Business
sustainability principles, provision of access for persons
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 24 of 28Topic
Sustainability
Topic Specification Explanation Reference(s)1 Constituency
Category
(if available)
with special needs
Contributes to the preservation of local environment and
to the integration of people with disadvantages
Sourcing ESG standards How do you ensure that your suppliers adhere to a 153 Civil Society
strategy and of suppliers standard of ESG compliance similar to that of your Organization
policies company?
When assessing the performance of your procurement
and purchasing functions: Do you incentivise your
procurement management for the selection of ESG
performing suppliers even if you might have to carry a
premium over less expensive suppliers?
Local and fair Purchasing local and fair-trade services and goods, 215 Business
trade services enabling local entrepreneurs to develop and sell
and goods sustainable products, use of local goods in operation,
design, etc.
Sustainable procurement is environment-friendly and
contributes to the development of local communities.
1
All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx
Sustainability Topics for Sectors: What do stakeholders want to know? May 2013
HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 25 of 28References
All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx
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Guideline for the Integration of ESG into Financial Analysis and Corporate Valuation, Frankfurt am Main: EFFAS.
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Tourism Practices', 2008.
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249
Initiative to Fight Human Trafficking (UN.GIFT).
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HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES Page 26 of 28Institute for Human Rights and Business (IHRB), the International Business Leaders Forum (IBLF), The Ethical Trading Initiative (ETI), 2010.
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Ricaurte, E., 2012. Determining Materiality in Carbon Footprinting: What Counts and What Does Not, Itheca: Center for Hospitality Research,
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Cornell University, School of Hotel Administration.
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569 Wold Wide Fund for Nature (WWF), The WWF Guide to Buying Paper, 2010.
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° Resource available on request and/or for a fee
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