I - Accommodation and food service activities

E1 - Climate change

The accommodation and food service sector is highly exposed to climate change, both through its significant energy consumption and GHG emissions, and its vulnerability to climate-related disruptions (extreme weather, resource scarcity, supply chain interruptions). Insufficient adaptation or mitigation efforts can lead to increased costs, regulatory pressure, and reputational risks, while investing in energy efficiency, renewable energy, and climate-resilient operations opens opportunities for innovation, cost savings, and enhanced guest loyalty. Addressing IROs related to climate change is now essential for long-term competitiveness, compliance, and sustainable value creation in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resourcesE4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E2 - Pollution

Accommodation and food service companies can generate multiple forms of pollution, from air emissions (cooking, heating, transport), water and soil contamination (cleaning agents, waste, microplastics), to the use of substances of concern in packaging and maintenance. Poor management of these issues can result in harm to local ecosystems and food resources, regulatory penalties, and reputational loss, while adopting cleaner technologies, responsible sourcing, and robust waste management systems creates opportunities for innovation, cost savings, and enhanced guest trust. Addressing IROs related to pollution is now key for compliance, operational resilience, and sustainable value creation in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E3 - Water and marine resources

Accommodation and food service companies depend heavily on the availability and quality of water for their operations (cleaning, cooking, guest services) and can impact local water resources through consumption and wastewater discharge, with some activities also affecting marine ecosystems (e.g., coastal resorts, seafood sourcing). Poor management of water use and marine resources can lead to resource scarcity, regulatory sanctions, and negative community relations, while adopting water-efficient technologies, responsible sourcing, and pollution prevention measures opens opportunities for cost savings, stakeholder trust, and sustainable growth. Addressing IROs related to water and marine resources is now essential for compliance, operational resilience, and long-term value creation in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E4 - Biodiversity and ecosystems

Accommodation and food service activities can be direct drivers of biodiversity loss through land use, resource consumption, and sourcing practices, while also depending on healthy ecosystems for water, food, and guest experience quality. Neglecting these issues can lead to ecosystem degradation, regulatory constraints, and loss of attractiveness for customers, whereas integrating biodiversity preservation and restoration into operations and supply chains offers opportunities for innovation, positive local impact, and enhanced brand value. Addressing IROs related to biodiversity and ecosystems is now essential for compliance, risk mitigation, and sustainable growth in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

E5 - Circular economy

Accommodation and food service companies generate significant material flows—from food, packaging, and cleaning products to furniture and textiles—making resource efficiency, sustainable sourcing, and waste management central to their environmental and economic performance. Poor management of resource inflows and outflows or excessive waste production can lead to higher costs, regulatory pressure, and reputational risks, while embracing circular economy principles such as reuse, recycling, and eco-design opens opportunities for innovation, cost savings, and enhanced guest loyalty. Addressing IROs related to the circular economy is now essential for compliance, competitiveness, and sustainable value creation in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

G1 - Business conduct

In the accommodation and food service sector, ethical business conduct—including animal welfare in sourcing, a healthy corporate culture, robust anti-corruption measures, responsible supplier management, transparent political engagement, and effective whistle-blower protection—is essential to maintain guest trust and regulatory compliance. Failures in these areas can lead to scandals, legal sanctions, supply chain disruptions, or reputational crises, while strong governance, transparent practices, and ethical leadership create opportunities for differentiation, resilience, and long-term value creation. Addressing IROs related to business conduct is now a strategic imperative for sustainable growth and stakeholder confidence in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S1 - Own workforce

Ensuring fair wages, equal opportunities, and safe, attractive working conditions is a critical challenge for accommodation and food service companies, given the sector’s reliance on a diverse, often seasonal and international workforce. Poor management of these aspects can lead to high turnover, absenteeism, reputational damage, and regulatory sanctions, while investing in workforce well-being, diversity, and rights fosters loyalty, innovation, and service quality. Addressing IROs related to own workforce is now essential for compliance, operational excellence, and sustainable growth in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S2 - Workers in the value chain

Ensuring decent wages, equal opportunities, and safe working conditions for all workers in the value chain—including suppliers, subcontractors, and service partners—is a major challenge in the accommodation and food service sector, which often relies on seasonal, outsourced, or precarious labor. Insufficient oversight can lead to labor rights violations, supply chain disruptions, and reputational or legal risks, while fostering fair work practices and responsible sourcing throughout the value chain strengthens resilience, stakeholder trust, and access to responsible markets. Addressing IROs related to workers in the value chain is now a strategic lever for compliance, risk management, and sustainable business performance in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S3 - Affected communities

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users

S4 - Consumers and end-users

Accommodation and food service companies have a direct and lasting impact on consumers and end-users through the accuracy of information provided (allergens, ingredients, accessibility, pricing), the safety and hygiene of their premises and products, and the inclusivity of their services for diverse populations. Failure to address these aspects can lead to health incidents, exclusion, regulatory sanctions, or reputational loss, while prioritizing transparent communication, robust safety standards, and social inclusion fosters trust, loyalty, and access to broader markets. Managing IROs related to consumers and end-users is now a strategic necessity for compliance, risk mitigation, and sustainable value creation in this sector.

E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users