Sustainability and ESG Disclosure in the Hospitality Sector in China: The Cases of Marriott, Hilton, Huazhu, and Jin Jiang

In recent years, the hospitality industry has undergone significant transformations, driven by evolving consumer expectations, regulatory pressures, and the growing importance of sustainability. Environmental, Social, and Governance (ESG) criteria have emerged as key strategic tools for hotel enterprises aiming to integrate financial performance, social responsibility, and environmental stewardship. This thesis investigates the application and implementation of ESG strategies in both international and Chinese hotel chains, with a particular focus on post-COVID-19 developments. The research employs a comparative case study approach, analyzing two Western hotel groups, Marriott International and Hilton Worldwide, and two leading Chinese groups, Huazhu Group and Jin Jiang International. By examining corporate sustainability reports, annual reports, publicly available data, and relevant academic literature, this study evaluates the content, transparency, and reliability of ESG practices, as well as potential greenwashing risks. Findings reveal that international chains generally adopt structured ESG frameworks aligned with global standards (GRI, SASB, TCFD), emphasizing transparency, investor communication, and ESG-integrated governance. Chinese hotel groups demonstrate context-specific ESG approaches, reflecting domestic regulatory frameworks, cultural expectations, and ownership structures. The comparative analysis highlights differences in governance models, reporting completeness, and strategic priorities, providing insights into how institutional environments shape ESG practices. This thesis contributes to the understanding of ESG implementation in the Chinese hospitality market. It provides theoretical implications for sustainability research and practical guidance for hotel managers, investors, and policymakers to enhance corporate transparency, accountability, and long-term competitiveness.