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From Sustainability Reporting to Strategy: Evaluating Waste Management Disclosures and CSRD Readiness in Hotel CSR Reports in Greece Cover

From Sustainability Reporting to Strategy: Evaluating Waste Management Disclosures and CSRD Readiness in Hotel CSR Reports in Greece

Open Access
|Nov 2025

Figures & Tables

Figure 1.

Breakdown of reports into collective and individual
(Source: Authors’ own research)
Breakdown of reports into collective and individual (Source: Authors’ own research)

Figure 2.

Breakdown of hotels in collective reports and individual reports
(Source: Authors’ own research)
Breakdown of hotels in collective reports and individual reports (Source: Authors’ own research)

KPIs for solid waste management in sustainability reports by hotels in Greece that are in line with the international GRI standards and ESRS (Source: Authors’ own research)

International standardKPIPercentage of reports that use this specific KPI (%)
GRI 306: Waste 2020306-1 Waste generation and significant waste-related impacts16.3
306-2 Management of significant waste-related impacts18.4
306-3 Waste generated30.6
306-4 Waste diverted from disposal47
306-5 Waste directed to disposal16.3
GRI 308: Supplier environmental assessment 2016308-1 New suppliers that were screened using environmental criteria6.1
ESRS E5 Resource use and circular economy Disclosure Requirement E5-5 - Resource outflowsThe total amount of waste generated from your own operations30.6
The total amount of waste diverted from disposal, and a breakdown by hazardous and non-hazardous waste and by treatment method41
The total amount of waste directed to disposal, and a breakdown by hazardous and non-hazardous waste and by waste treatment type4.1
The total amount of nonrecycled waste16.3
The percentage of non-recycled waste0
The total amount of hazardous waste generated24.5
The total amount of radioactive waste generated0

Material topics in hotel solid waste management in Greece (Source: Authors’ own research)

Solid waste management material topicPercentage of reports that mention material topic (%)
Having waste management policies91.8
Recycling (nonhazardous waste)81.6
Recycling (hazardous waste)63.3
Managing food waste51
Waste prevention and minimization61.2
Responsible/sustainable procurement practices (as a part of waste management)24.5
Provide waste management training24.5
Educating guests on waste management10.2
Beach cleanups4.1
DOI: https://doi.org/10.2478/fman-2025-0010 | Journal eISSN: 2300-5661 | Journal ISSN: 2080-7279
Language: English
Page range: 145 - 156
Published on: Nov 18, 2025
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Triantafyllos PAPAFLORATOS, Garyfallos FRAGIDIS, Iordanis KOTZAIVAZOGLOU, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.