Post-Covid-19, the tourism sector faces sustainability challenges including emissions, construction, waste disposal, local sourcing, and natural and cultural heritage preservation. Organisations in aviation, accommodation, travel booking, and catering must consider the potential financial impact of higher operating costs, potential fines and reputational damage.


In the context of tourism, the aviation industry faces significant sustainability-related risks and opportunities, including cyber attacks, GHG emissions from hydrocarbon fuels, competitive margins, labour practices and safety standards. Addressing these challenges through fuel efficiency, data security and workforce management can drive long-term profitability and compliance with regulatory demands.

Hotels & lodging

The hotels and lodging industry faces financially material sources of uncertainty including water and energy management, climate risks and ecosystem protection. Sustainability-related challenges such as climate change impacts and waste management, alongside opportunities in energy efficiency and environmental stewardship, are crucial for operational resilience and enhancing guest experience.

Travel & leisure services

The travel and leisure services industry, including e-commerce, leisure facilities, travel agencies and tour operators, faces financially material sources of uncertainty. Key risks include data centre energy and water management, data privacy, safety concerns and cybersecurity threats, while opportunities lie in energy efficiency, renewable innovations and sustainability practices.

Restaurants & food services

The restaurants and food services industry, integral to tourism, faces sustainability-related challenges including water management, food and packaging waste, nutritional transparency and energy intensity. Addressing these risks and capturing opportunities in health-conscious markets can enhance financial performance and regulatory compliance, mitigating business uncertainty.