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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)

Figure 2.

Breakdown of hotels in collective reports and individual reports

(Source: Authors’ own research)

Table 1.

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
Table 2.

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
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
Published by: Warsaw University of Technology
In partnership with: Paradigm Publishing Services
JEL:

© 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.