DOI: 10.11118/978-80-7701-042-9-0052

FROM COMPLIANCE TO RESILIENCE: ESG REPORTING AS STRATEGIC IMPERATIVE IN HOSPITALITY

László Péter Juhász¹, Anna Dunay¹

¹ John von Neumann University Doctoral School of Management and Business Administration, Budapest, Hungary

The Hungarian hospitality sector is transitioning ESG reporting from mere compliance to a strategic imperative for long-term resilience. While complex EU regulations present substantial operational challenges (data, standards, SME resources, value chain complexity), their primary role is catalytic, driving sustainability into core business strategy. These challenges are inherently linked to strategic opportunities, highlighted the „trickle-down“ effect demanding ESG engagement from businesses of all sizes throughout the value chain. Effectively managing ESG performance, supported by data, technology, collaboration, and suitable frameworks is thus fundamental for competitiveness, brand value, investment attraction, and adaptability. For the Hungarian hospitality sector, transforming ESG compliance demands into strategic insights is the pathway to enduring resilience and sustainable value creation.

Klíčová slova: environmental, social, governance (ESG), hospitality industry, sustainability

stránky: 52-53, online: 2025