Exploring Drivers Affecting Environmental Sustainability Reporting Practices: A Study Based on the Sri Lankan Hotel Industry

Environmental sustainability reporting has grown in importance practice in order to connect business operations with global sustainability goals. The volume and quality of this reporting differ greatly between sectors and regions. This study explores factors affecting environmental sustainability reporting in the Sri Lankan Hotel sector. This study utilizes a qualitative approach for data analysis. Semi-structured interviews with hotel managers, naturalists, and finance managers from a variety of hotel categories were used to gather data using a thematic analysis. The employees of the companies hold different positions, educational backgrounds, and professional experiences. A total of 20 responses has been collected and analyzed using thematic analysis. According to the study, senior management commitment, regulatory pressure, industry competition, and knowledge of international reporting standards are significant factors impacting Environmental Sustainability Reporting Practices in Sri Lankan Hotels. How ever customer influence and governance committee meetings had no direct influence on Environmental Sustainability Reporting practices. Future studies should examine the quality of ESR in other provinces in Sri Lanka to explore how beneficial it is to stakeholders. The study suggests that in order to improve their reporting and compete globally, hotels need to establish a culture that completely supports sustainability.