ABSTRACT
This study aims to investigate the effect of COVID-19, a global disaster, on the sustainability reporting level in the hospitality industry and individual performance on different sustainability reporting dimensions. Data were collected from the sustainability reports and official online resources of the top hotel chains worldwide. Content analysis was performed by using a framework that incorporates the economic, environment, social, and pandemic dimensions. Overall, the findings demonstrate that the sustainability reporting performance of the hotel chains is average, and COVID-19 does not have a significant influence on the sustainability reporting performance. Due to the spread of COVID-19, the pandemic dimension is expected to perform the best; however, the findings indicate that the disclosure level of this dimension is not as satisfactory as anticipated. The findings may act as a reference for standard-setters and governments to consider amending the sustainability guidelines or the possibility of introducing mandatory sustainability reporting to the industry. The study also provides implications to other hotel chains worldwide on what sustainability information to disclose during times of crisis.
