The tourism sector has a significant impact on the environment and local communities, making it vulnerable to global stresses such as climate change and biodiversity loss. While tourism can generate valuable income and contribute to the preservation of natural, cultural and heritage sites, it can also lead to degradation. It is crucial for tourism destinations to maintain and sustain their assets, as polluted beaches and overcrowded city centre are likely to reduce the competitiveness of locations in the tourism industry.

As a result, sustainable tourism has been a topic of discussion in tourism circles since the early 1990s. The long-standing work of UNWTO in sustainable tourism is reflected in a range of contributions to policy and measurement. Using a focus on tourism destinations, UNWTO has articulated that sustainable tourism should:

• (i) Make optimal use of environmental resources and conserve natural resources and biodiversity.
• (ii) Respect the socio-cultural authenticity of host communities.
• (iii) Ensure viable, long-term economic operations, including stable employment and contributions to reducing poverty.

Given the need for implementing reliable and measurable sustainable actions on an international scale, UNWTO launched the Statistical Framework ‘Measuring the Sustainability of Tourim’ (SF-MST).

This initiative aims to support evidence-based decision-making and acknowledge the contribution of tourism to sustainability by establishing an organized structure for integrating statistics on the economic, environmental, and social aspects of tourism. Its purpose is to address the demand for information that offers guidance on measuring tourism across various scales and dimensions.

The ESG Framework for Tourism Businesses will benefit from the structure of MST, enabling enhanced comparability between national and subnational levels, destinations, and the private sector, and providing a unique response to the needs of the sector in terms of sustainability.

Although there are several existing initiatives for ESG reporting and disclosure, they have been developed independently, resulting in a lack of standardized practices across organizations. This lack of standardization hinders the comparability and scalability of ESG reporting. The diverse nature of ESG reports has also raised concerns about ‘greenwashing’, where the data provided is insufficient to provide informed opinion about company performance for investors and the public.

Furthermore, this Framework responds to the sector’s need for a dedicated ESG single reference, the demand for a tailored approach to ESG issues within the sector, and the overall imperative for companies to actively engage with sustainability-related issues in the face of growing pressures and global challenges.