Sustainability becomes mandatory

What hotels need to know now about the ESG reporting obligation?

From 2025, a new era of transparency will begin – also for the hotel industry. The so-called CSRD (Corporate Sustainability Reporting Directive) obliges companies across the EU to disclose their sustainability activities. What was previously often voluntary will now become a legal obligation – and will also affect many hotels and hotel groups. But what does this mean in concrete terms? And are small hotels also affected?

Who is affected?

The ESG reporting obligation applies from the 2025 financial year for

• Capital market-oriented companies and
• Companies that fulfil two of the following three criteria
• more than 250 employees
• more than €40 million in annual turnover
• more than €20 million in total assets

This applies to many hotel groups, franchise operations, large individual hotels and companies with shareholdings. Hotels that are part of an international group or a larger company must also provide ESG data, even if they are not required to report themselves.

And small hotels?

In purely legal terms, small, owner-managed hotels are not directly affected at first – unless they fulfil the threshold values or belong to a group of companies that must report on a consolidated basis.

However, indirect pressure is increasing:

• More and more business customers, tour operators or OTAs are demanding ESG data.
• Public tenders are demanding proof of sustainability.
• Tour operators are increasingly relying on ESG-compliant partners.
• Guests value sustainability – and expect transparency.

Those who are not prepared run the risk of being excluded from the market – without any legal obligation.

What must be reported as part of the ESG reporting obligation?

Disclosure is made in three areas:

E – Environmental: energy consumption, CO₂ balance, water consumption, waste.

S – Social: Working conditions, equality, training.

G – Governance: Compliance, corporate ethics, supply chain.

Hotels must provide evidence of their data, formulate targets and document progress. The reports follow the new ESRS standard (European Sustainability Reporting Standards) and are subject to audit.

Was Hotels jetzt tun sollten:

Auch wenn Sie noch nicht berichtspflichtig sind – bereiten Sie sich vor:

• Starten Sie mit einer ESG-Ist-Analyse.
• Benennen Sie eine verantwortliche Person für Nachhaltigkeit.
• Erheben Sie Daten strukturiert – z. B. Energieverbrauch, Mitarbeitendenstruktur, Lieferantenverträge.
• Zertifizierungen wie GreenSign oder EU Ecolabel können helfen, glaubwürdig und messbar zu dokumentieren.
• Kommunizieren Sie Ihre Maßnahmen aktiv auf Website, Buchungsplattformen und im Vertrieb.

ESG betrifft (fast) alle Hotels

Die CSRD ist keine ferne Bürokratie, sondern Realität ab 2025 – mit konkreten Auswirkungen auf Vertrieb, Positionierung und Finanzierung. Hotels, die jetzt handeln, sichern sich einen klaren Wettbewerbsvorteil und werden für Gäste, Partner und Investoren attraktiver.

Quelle: Bundesministerium der Justiz und für Verbraucherschutz