Figure 1.

Figure 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 standard | KPI | Percentage of reports that use this specific KPI (%) |
|---|---|---|
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | 16.3 |
| 306-2 Management of significant waste-related impacts | 18.4 | |
| 306-3 Waste generated | 30.6 | |
| 306-4 Waste diverted from disposal | 47 | |
| 306-5 Waste directed to disposal | 16.3 | |
| GRI 308: Supplier environmental assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | 6.1 |
| ESRS E5 Resource use and circular economy Disclosure Requirement E5-5 - Resource outflows | The total amount of waste generated from your own operations | 30.6 |
| The total amount of waste diverted from disposal, and a breakdown by hazardous and non-hazardous waste and by treatment method | 41 | |
| The total amount of waste directed to disposal, and a breakdown by hazardous and non-hazardous waste and by waste treatment type | 4.1 | |
| The total amount of nonrecycled waste | 16.3 | |
| The percentage of non-recycled waste | 0 | |
| The total amount of hazardous waste generated | 24.5 | |
| The total amount of radioactive waste generated | 0 |
Material topics in hotel solid waste management in Greece (Source: Authors’ own research)
| Solid waste management material topic | Percentage of reports that mention material topic (%) |
|---|---|
| Having waste management policies | 91.8 |
| Recycling (nonhazardous waste) | 81.6 |
| Recycling (hazardous waste) | 63.3 |
| Managing food waste | 51 |
| Waste prevention and minimization | 61.2 |
| Responsible/sustainable procurement practices (as a part of waste management) | 24.5 |
| Provide waste management training | 24.5 |
| Educating guests on waste management | 10.2 |
| Beach cleanups | 4.1 |
