hotels, restaurants and leisure, and tourism services · 40 – hotels, restaurants and leisure,...

Sustainability Topics for Sectors: What do stakeholders want to know?

HOTELS, RESTAURANTS AND LEISURE, AND TOURISM SERVICES

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This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests for topics to be monitored or disclosed by organizations.

Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

40 – Hotels, Restaurants and Leisure, and Tourism Services

31 Topics Owners and operators of hotels, resorts and cruise-ships. Includes travel agencies, tour operators and related services not classified elsewhere.

Owners and operators of leisure facilities, including sport and fitness centers, stadiums, golf courses and amusement parks. Owners and

operators of restaurants, bars, pubs, fast-food or take-out facilities. Includes companies that provide food catering services. Tourism

organizations. Owners and operators of casinos and gaming facilities. Companies providing lottery and betting services.

Sustainability Category

Topic Topic Specification (if available)

Explanation Reference(s)1 Constituency

Economic Indirect economic impacts

Local community

Support of local community, employment of local residents, monitoring economic contribution to the local environment Contributes to the economic development of the neighbouring communities

169, 215 Business

https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx




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Environmental Materials sourcing

Sourcing standards and practices for cleaning products - Environmental, health and safety criteria

Sustainable procurement covers measures taken by companies to integrate environmental and social criteria in the selection and management of suppliers. Sub-sector: Cleaning Products ¦ Formal sourcing policy covering environmental and social issues ¦ Information on the integration of environmental, health and safety criteria when purchasing cleaning products ¦ Details on environmental product specifications for purchase ¦ REACH (or other international standards) compliance ¦ % of green cleaning products purchased with ecolabels ¦ audit of suppliers on environmental or social issues (e.g. subcontractors on health and safety risk, working conditions) and percentage of suppliers audited ¦ percentage of buyers trained on sustainable purchases ¦ Purchasing of products with reduced environmental impacts (including harmful chemicals, ecolabels), are directly of concerns in the industry. Sector leaders select products and suppliers based on environmental specifications, which include compliance with REACH or ROHS. Cleaning company can shortlist preferred suppliers with more environmentally friendly alternatives (eco-products). ¦ Specific attention has to be given also to suppliers of cleaning products' health and safety management

133, 152 Financial Markets & Information Users



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system as employees are handling potentially harmful chemical products

Sourcing standards and practices for cleaning products - International and national standards on the restriction of chemicals and/or hazardous substances

Sustainable procurement covers measures taken by companies to integrate environmental and social criteria in the selection and management of suppliers. Sub-sector: Cleaning Products ¦ Formal sourcing policy covering environmental and social issues ¦ Information on the integration of environmental, health and safety criteria when purchasing cleaning products ¦ Details on environmental product specifications for purchase ¦ REACH (or other international standards) compliance ¦ % of green cleaning products purchased with ecolabels ¦ audit of suppliers on environmental or social issues (e.g. subcontractors on health and safety risk, working conditions) and percentage of suppliers audited ¦ percentage of buyers trained on sustainable purchases ¦ Purchasing of products with reduced environmental impacts (including harmful chemicals, ecolabels), are directly of concerns in the industry. Sector leaders select products and suppliers based on environmental specifications, which include compliance with REACH or ROHS. Cleaning company can shortlist preferred suppliers with more environmentally friendly alternatives (eco-products). ¦ Specific attention has to be given also to suppliers of

133, 152 Financial Markets & Information Users



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cleaning products' health and safety management system as employees are handling potentially harmful chemical products

Sourcing standards and practices for food and beverages

Impacts of Food & Beverage Procurement Practices and performance related to food and beverage procurement Major impacts identified through food and beverage procurement Food and beverage operations are often part of full-service hotels, though they may not be directly under the hotel’s operational control. Furthermore, food and beverage operations are rarely the primary revenue source or business model for a hotel. At the same time, environmental and social issues surrounding food and beverage are often among the most relevant to guests and other stakeholders As such, the scope of material issues for a food and beverage company has certain overlap with full-service hotels, but in relation to other topics and aspects of hotel operations may be less material. Practices relating to food and beverage should be further evaluated as to their boundary and level of inclusion in reporting. Much overlap exists with Food & Beverage companies and restaurant companies, however in hotel companies the issue arises as a general topic rather than the itemized topics within Food & Beverage that may arise individually as material for a foodservice company.

457 Mediating Institution



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Materials sourcing and use

Operational supplies

Significant impacts from the purchase and disposal of operational supplies Key operational supplies with environmental and social impact risks Actions to minimize impacts of key operational supply purchases Hotels have a diverse supply chain encompassing hundreds of products. It is important to identify which purchases have the most significant impact in their disposal. Significance may be by weight of products, their environmental impacts from associated materials, the reusability or recyclability of their design and waste infrastructure. Examples mentioned include mattresses and carpeting. It is important to identify which purchases have the most significant impact in their upstream lifecycle. Significance may be by scarcity of raw materials, environmental & social impacts of their manufacture and distribution, and stakeholder perception. Examples mentioned include bathroom tissue. International Tourism Partnership working group has been established on Supply chain issues http://www.tourismpartnership.org/what-we-do/working-groups




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Wood-based products from responsibly managed forests

Sourcing of wood based products (paper, furniture, etc) from responsibly managed forests. The following sections of the GRI reporting guidelines may be used by a reporter to mention FSC related activities, those are: - Profile - Commitments to External Initiatives: 4.12 externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. - Environmental Impact: EN 26: Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. - Product: PR3: Type of product and service information required by procedures and percentage of significant products and services subject to such information requirements. The above indicators are mostly not quantitative and a reporter may find difficult to integrate FSC related information. Ideally there would be a quantitative indicator related to certification scheme or initiative regarding the supply and the final product within the GRI guideline. In order to ease the reporting of FSC related activities, we propose to include two indicators related to supply and final product content. The wording could follow the Food Processing Supplement and worded as follows: “Percentage of purchased material by volume and weight which is verified as being in accordance with

185, 569 Civil Society Organization



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credible, internationally recognized responsible production standards, broken down by standard”. This topic reflects significant impacts, risks and opportunities for an organization itself and its stakeholders as well as requires active management or engagement by the organization. By buying FSC certified products, companies provide incentives for responsible forestry and can enjoy their purchases knowing it has not contributed to the destruction of the world’s forest or even come from companies involved in human rights abuses. Almost everything made from wood and other forest products are available with the FSC label. Finding FSC products becomes easier everyday. Literally every day, more FSC products become available. This topic is relevant for all 52 business/industry activity groups. These simple steps can be followed by companies to find and buy FSC products: 1. Check the FSC marketplace at marketplace.fsc.org (in January 2013, the marketplace is still a beta version) Please note this database will currently only search for manufacturers and distributors, not retailers. There are only a few exceptions where retailers are also certified. To find products carried by your local retailer, please contact them directly. We are working on including other search options to this database in the future.



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2. Ask your retailer Chances are, they will carry FSC certified products. If not, let them know you would be interested in certified products. Not all certification systems are equal and only FSC guarantees that the product has been made from environmentally and responsibly managed forests. By asking for FSC certified products, you show that there is a demand. This is an important and simple way how you can help FSC to make a difference.

Plastics use and management

Plastic, a valuable material, can generate significant positive, or negative, impacts on economy, environment and society. Plastic should be treated as a resource and managed judiciously. A disclosure on management approach for plastics, including governance, strategy, risks, opportunities, considering: opportunities for product redesign, increasing recycled content, implementing reclaim and/or reuse which could attract economies, brand loyalty, investment, employee goodwill, and; risks to the business, stakeholder health, environment and society (including reputational/social license to operate, regulatory, investor, insurer, and liability risks) for plastics that are directly harmful to stakeholders, or indirectly through plastics being wasted/littered. Performance indicators regarding the types and volumes of plastics being used, collected and/or distributed downstream; the portion that is made of post-consumer-recycled, bio-based, biodegradable, compostable, and/or oxobiodegradable material; the ratio of expected life-

353, 367 Civil Society Organization



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span of plastic products in contrast to the duration of their intended use; these volumes broken down by end of life disposition. Most of this disclosure can be captured through the existing GRI framework (e.g. GRI G3 EC9, EN1, EN2, EN22), but commentary is needed to ensure disclosers appreciate the materiality of plastic; these aspects of the G3.1 EO sector supplement (EO1, E22, E27, SO9, EO8, EO9, EO11) should be reused for Hotels, Restaurants, Leisure, Tourism and also for facilities/office/dining/catering management. Refer to the Plastic Disclosure Project ( www.plasticdisclosure.org ) for more details on the suggested questions. PDP will align its questions to GRI G4 to assist disclosers. Plastic can have significant positive, or negative, impacts on the economy, environment and society: Economics: There are significant cost savings available to organisations that treat plastic as a resource (e.g. through redesign, use of recycled content, reclaiming, etc.) and risks of increased direct costs (regulation, liability, cost of capital, insurance) to organisations that do not lead in this area as well as indirect economic costs to impacted industries (e.g. food production, tourism) Environment: Plastics that are wasted or littered become extremely harmful to the environment, which will have a material effect on biodiversity and the global food chain, both nearby and far outside the local area of operations Society: Some plastics are harmful to stakeholders



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during manufacture, use and/or disposal (e.g. due to phthalates, BPA), impact the wellbeing of society (e.g. effect of litter on community spirit and their interest in sustainability). While a valuable invention, which benefits society in many ways, the negative impacts associated with society's growing use of plastic are not fully recognised. Roughly 85% of plastic used in products and packaging is not recycled, and most plastic produced in the last 60 years still remains in the environment today. Approximately 70% of discarded plastic is from single-use food and beverage containers. Discarded plastics persist in the environment for dozens or hundreds of years, accumulating across the globe, often out of sight of the producers and users. The direct physical impacts of plastic are significant to the organisation in increased costs or missed opportunities, and related economies (e.g. over $1.2bn in annual damages to ocean-related industries in Asia-Pacific), the environment through harming habitats and species, and to stakeholders health when exposed to the chemical ingredients; and are magnified if fragmentation of the plastic occurs, making it available for ingestion to additional species, who adsorb the chemical ingredients and/or the toxins carried on the plastic. These negative impacts could be avoided and turned into positive impacts, if plastic was treated as a resource to be managed judiciously (e.g. the US economy lost $8.3bn worth of plastic packaging in 2010)



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- "It is not good business practice to throw away valuable resources".

Energy consumption

Hotel operations

Significant consumption of resources from hotel operations Energy usage, water usage, materials and waste generation/disposal/diversion, GHG emissions, per room night for site consumption. The use phase of hotels is the most consumptive and relevant to all stakeholders from the viewpoint of hotel operations. All hotel companies that publish GRI reports will report some type of energy, water, waste, and carbon indicators, either in aggregate, in units of intensity, or both. Though all companies disclose this information, more precision is needed to standardize the boundaries, quantification methods, and metrics used to enable common reporting and comparison globally. This has been done for carbon footprints for room nights but not at an organizational level and not for all relevant metrics. See also the Hotel Carbon Measurement Initiative which has produced guidance documents, using wide industry collaboration and stakeholder consultation. http://www.wttc.org/activities/environment/hotel-carbon-measurement-initiative/

455, 456 Mediating Institution

Control of energy and water consumption, reduction of GHG emissions, measures taken to become more energy-

215 Business



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efficient Energy use has to be efficient not to place burden on the environment and to become more profitable

Energy consumption, total

153 Financial Markets & Information Users

Energy efficiency of operations

Control of energy and water consumption, reduction of GHG emissions, measures taken to become more energy-efficient Energy use has to be efficient not to place burden on the environment and to become more profitable

215 Business

Fuel consumption

Ships fuel consumption of vessels by ship-type


Water consumption

Hotel operations

Significant consumption of resources from hotel operations Energy usage, water usage, materials and waste generation/disposal/diversion, GHG emissions, per room night for site consumption. The use phase of hotels is the most consumptive and relevant to all stakeholders from the viewpoint of hotel operations. All hotel companies that publish GRI reports will report some type of energy, water, waste, and carbon indicators, either in aggregate, in units of




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intensity, or both. Though all companies disclose this information, more precision is needed to standardize the boundaries, quantification methods, and metrics used to enable common reporting and comparison globally. This has been done for carbon footprints for room nights but not at an organizational level and not for all relevant metrics. See also the Hotel Carbon Measurement Initiative which has produced guidance documents, using wide industry collaboration and stakeholder consultation. http://www.wttc.org/activities/environment/hotel-carbon-measurement-initiative/

Control of energy and water consumption, reduction of GHG emissions, measures taken to becme more energy-efficient Energy use has to be efficient not to place burden on the environment and to become more profitable

215 Business

Water consumption in m3


Water withdrawal

Water consumption and management in water scarce areas

Impacts associated with water withdrawals, usage, and discharge in water-scarce locations of operation Hotel operations located within water-stressed areas Water withdrawals in water-stressed areas Water consumption and conservation efforts from




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operations Water discharge in locations without adequate wastewater treatment infrastructure Guest engagement for water conservation Water scarcity has the potential to impact operational costs, feasibility of development, community relations, and other environmental impacts. The impacts associated with water may go beyond operations inside the hotel building. In addition, the guest experience can be affected in several ways relating to water. See roundtable proceedings document, and see also Reference document #1 for Material Topic #5 below.

Wastewater Management and treatment

Impacts associated with water withdrawals, usage, and discharge in water-scarce locations of operation Hotel operations located within water-stressed areas Water withdrawals in water-stressed areas Water consumption and conservation efforts from operations Water discharge in locations without adequate wastewater treatment infrastructure Guest engagement for water conservation Water scarcity has the potential to impact operational costs, feasibility of development, community relations, and other environmental impacts. The impacts associated with water may go beyond operations inside the hotel building. In addition, the guest experience can




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be affected in several ways relating to water. See roundtable proceedings document, and see also Reference document #1 for Material Topic #5 below.

Treatment and reuse of wastewater, implementation of a solid waste management plan, management and reduction of chemicals used and pollution Inappropriate waste and pollution management bears high environmental and health risks.

215 Business

Biodiversity, ecosystem and habitat protection

Impacts of tourism on coastal and marine ecosystems

Overfished, polluted, taken for granted, carelessly abused and destroyed, and much more fragile and complex than we once thought ... the largest living space on Earth is fast deteriorating. Massive influxes of tourists, often to a relatively small area, have a huge impact. They add to the pollution, waste, and water needs of the local population, putting local infrastructure and habitats under enormous pressure. Some resorts empty their sewage and other wastes directly into water surrounding coral reefs and other sensitive marine habitats. The increased popularity of cruise ships has also adversely affected the marine environment. Carrying up to 4,000 passengers and crew, these enormous floating towns are a major source of marine pollution through the dumping of garbage and untreated sewage at sea, and the release of other shipping-related pollutants

609 Civil Society Organization

Expenditure on projects for biodiversity, natural ecosystems, landscapes, protection of coastlines,

153 Financial Markets &



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protection of natural habitats

Information Users

Emissions to air - GHG emissions

Hotel operations





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Waste management

Generation, disposal, diversion



Treatment and reuse of wastewater, implementation of a solid waste management plan, management and reduction of chemicals used and pollution

215 Business



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Inappropriate waste and pollution management bears high environmental and health risks.

Waste Scope I: Total waste in tonnes Waste Scope II: Percentage of waste which is recycled Waste Scope III: Hazardous waste total in tonnes total


Social Labor conditions Human capital development

The key sustainability factors for the hotels, restaurants, bars & recreational services sector are linked to its employees, who drive the business and are the face of a company toward its customers. This makes it indispensable for companies to employ progressive human resource policies that include talent attraction and retention, human capital development, occupational health & safety, and group-wide ethical principles that cover the entire supply chain.


Legal protection of employees, paying living wage, policy to prevent exploitation Relevant because of basic human rights to live

169, 215 Business

Migrant workers Human trafficking risks

Trafficking in persons, or human trafficking, involves the recruitment, transportation, transfer, harbouring or receipt of a person (a woman, man or a child), often over international borders but also frequently within the boundaries of a single country, for the purpose of exploitation. It is a widespread abuse, affecting developing countries, countries in transition and industrialized market economies alike. The majority of victims of human trafficking are between the ages of 18 and 24, with most having received a job offer prior to their departure




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Safe labour migration is a key driver of sustainable economic development in both sending and receiving countries. The protection of migrant workers is becoming an increasingly important issue for a number of global industries, as well as for home and host governments. Trafficking of workers, particularly women and girls, into global supply chains remains a significant reality, in part due to poorly regulated recruitment industries. Pockets of good and innovative practice in responsible recruitment and combating trafficking exist but have yet to be taken to scale. Over 215 million international migrants living outside their countries of origin play a vital role in the global economy. Recorded remittances received by developing countries, estimated to be US$325 billion in 2010, far exceed the volume of official aid flows and constitute more than 10 percent of gross domestic product (GDP) in many developing countries. The vast majority of migrants today are low-paid workers in industries ranging from apparel, electronics and construction to agriculture, hospitality, and domestic service. From the point of recruitment, through employment and to the point of return home, these workers are vulnerable to exploitation. Protection mechanisms to safeguard their rights continue to be wholly inadequate and access to legal remedy is poor in both host and home countries.


Recruitment and employment

Recruitment and employment of migrant workers Number of migrant workers employed




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Countries of origin Gender of workers Positions within company Length of contracts Recruitment channels Any fees for recruitment Passport retention Migrant workers both internal and external are a significant and growing feature of all company activities. There are over 200 million migrants in the world. They are found within nearly all business sectors and across all regions. Many migrant workers, particularly those working in unskilled jobs are subject to discrimination and are vulnerable to exploitation and abuse. For many migrants exploitation begins during recruitment. Exorbitant fees and other charges, often at usurous rates of interest can leave many migrant workers effectively bonded labour whatever the subsequent conditions of employment. Company due dilligence and reporting should therefore extend into the supply chain for labour.

Impacts on local communities and services

Operation of tourist establishments

In view of continually increasing transport flows, companies also need to consider the needs of local communities in the tourist destinations in which they operate.




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Effects on locals` access to basic services and housing, respect of their rights for land, water and property acquisitions, , that can affect local communities live quality Local communities` life circumstances have to be ensured and their rights respected.

215 Business

Local community involvement

Operation of tourist establishments

Social projects and community involvement at holiday destinations


Unlawful sex tourism

Human trafficking risks and child abuse

Adherence to the Code of conduct for the protection of children from sexual exploitation in travel and tourism (http://www.thecode.org/) Policies and management systems related to the Code. Breach of the code leads to violation of the following human rights: Universal declaration of human rights : articles 3, 4,5, 12 and 13 Convention on the rights of the child: articles 3, 6, 9, 11, 19, 32, 34 and 35 See section 3.3 as example on Kuoni human rights impact assessment covering children http://www.kuoni.com/docs/assessing_human_rights_impacts_0.pdf


Unlawful Sex Tourism




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Hotel operations in areas of high risk of unlawful sex tourism Employee- and guest-facing practices to identify and mitigate lawful sex tourism Sex tourism and its related risks of human trafficking and child abuse are rare in occurrence within hotels. However, instances of occurrence have substantial impact. Hotels may not necessarily have the ability to prevent unlawful sex tourism; however they can take measures to identify occurrences and consequently act to remedy the situation. Several industry initiatives exist to combat unlawful sex tourism, such as the ECPAT Code of Conduct and the International Tourism Partnership Human Rights Working Group. Sex tourism is referenced as one of the worst forms of child labor by the ILO convention 182.

Other Corporate governance

Gender participation on governance bodies

GOVERNANCE / EUROPE: boardroom lady boom: is it possible without quotas? On 22 June, the CapitalCom agency published its 2011 survey into the boardroom gender mix of CAC 40 companies, with fairly encouraging results: the proportion of women on the board has doubled in recent years, from 10.5% in 2009 to 20.8% in 2011. In January, the French parliament adopted legislation imposing quotas for the proportion of women on the




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board of major companies. Under the measures, the development of female board membership is mandatory and gradual: 20% for listed groups, public companies of an administrative, industrial and commercial nature by January 2014, rising to 40% by January 2017. The law also stipulates that companies with no women present on their board must appoint at least one within six months of it being on the statute books (voted on 13 January 2011). In France, some 2,000 companies are affected (the 650 largest listed firms and companies with more than 500 employees and those generating sales in excess of €50bn). In terms of sanctions for noncompliance, appointments that run counter to the parity principles are to be declared null and void and attendance fees are to be temporarily suspended. At the European level and at the instigation of the Vice-president of the European Commission, Viviane Reding, the European parliament will decide in March 2012 on whether to adopt common legislation on this matter (a mandatory proportion of women in decision-making positions of 30% in 2015 and 40% in 2020). This will depend on the level of improvement seen based on the selfregulation of European companies, in accordance with the equality initiative adopted by the European Commission in December 2010 and the European parliament resolution of 17 January 2008 calling for the Commission and member states to promote a balance between women and men on company boards, particularly where member states are shareholders.



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Europe as a whole illustrates the degree of hesitation between a soft-law approach and conventional legislation (quotas in this instance), but it is clear from the experience at national level that the second method tends to get much better results.

Food safety Health risks from fast food

The problem of obesity is now so severe that some argue it is one of the biggest health problems in the world, which increasingly affects both developed and developing countries. While consumer and parental responsibility play a part in the epidemic, the fast-food sector has come under scrutiny in the context of this ‘right to health’ challenge for its perceived role in contributing to obesity. Concerns have also been raised about the use of trans-fat to enhance flavour in fast (and other) foods, which, it is argued, pose more severe health risks than ordinary saturated fat.


Natural and cultural heritage

Management and operation of tourist establishments

Contribution to the protection of the heritage, sustainable utilization of wildlife species, use of native species for landscaping, communications with customers regarding sustainability issues Operation of touristic establishments have to be in harmony with local environment, otherwise they risk to change the ecosystem which is a great environmental risk. And also, the lack of communication of appropriate behaviour and of local values can lead to causing damages to natural and cultural heritage.

215 Business

Compliance with natural and cultural heritage and local sustainability principles, provision of access for persons

215 Business



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with special needs Contributes to the preservation of local environment and to the integration of people with disadvantages

Sourcing strategy and policies

ESG standards of suppliers

How do you ensure that your suppliers adhere to a standard of ESG compliance similar to that of your company? When assessing the performance of your procurement and purchasing functions: Do you incentivise your procurement management for the selection of ESG performing suppliers even if you might have to carry a premium over less expensive suppliers?

153 Civil Society Organization

Local and fair trade services and goods

Purchasing local and fair-trade services and goods, enabling local entrepreneurs to develop and sell sustainable products, use of local goods in operation, design, etc. Sustainable procurement is environment-friendly and contributes to the development of local communities.

215 Business

1 All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx




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References

All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

66 Castan Centre for Human Rights Law; International Business Leaders Forum; Office of the United Nations High Commissioner for Human Rights, 2008. Human Rights Translated, A Business Reference Guide, New York: United Nations Global Compact.

110 International Tourism Partnership, 2013. Key Issues: Human Trafficking. [Online] Available at: http://www.tourismpartnership.org/what-we-do/key-issues/human-trafficking [Accessed 21 March 2013].

133 European Agency for Safety and Health at Work (EU-OSHA), 2009. Literature review – The occupational safety and health of cleaning workers, Luxembourg: European Agency for Safety and Health at Work (EU-OSHA).

152° European Federation of Cleaning Industries (EFCI), 2012. The Cleaning Industry in Europe, Brussels: European Federation of Cleaning Industries (EFCI).

153 European Federation of Financial Analysts Societies (EFFAS) and Society of Investment Professionals in Germany (DVFA), 2010. KPIs for ESG - A Guideline for the Integration of ESG into Financial Analysis and Corporate Valuation, Frankfurt am Main: EFFAS.

169 European Social Investment Forum (Eurosif), 2012. Hotel & Tourism Sector Report, Paris: Eurosif.

185 Forest Ethics, n.d. Model Forest Resources Policy. [Online] Available at: http://www.forestethics.org/model-forest-resources-policy [Accessed 27 March 2013].

215 Global Sustainable Tourism Council (GSTC), 'Global Sustainable Tourism Criteria: Working Together for the Universal Adoption of Sustainable Tourism Practices', 2008.

249 Hunter, P., 2010. Human Trafficking and Business: Good practices to prevent and combat human trafficking, New York: United Nations Global Initiative to Fight Human Trafficking (UN.GIFT).

253 Institute for Human Rights and Business (IHRB), 'The Dhaka Principles for Migration with Dignity', Dhaka, 2011.




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254 Institute for Human Rights and Business (IHRB), the International Business Leaders Forum (IBLF), The Ethical Trading Initiative (ETI), 2010. Business and Migration, Roundtable for collective action: Strengthening migrant worker protection in the supply chain, London: Institute for Human Rights and Business (IHRB).

304 International Labour Organization (ILO), 2013. International Programme on the Elimination of Child Labour (IPEC). [Online] Available at: http://www.ilo.org/ipec/lang--en/index.htm#a1 [Accessed 26 March 2013].

337 International Tourism Partnership, 2013. Key Issues: Water. [Online] Available at: http://www.tourismpartnership.org/what-we-do/key-issues/water [Accessed 21 March 2013].

353 Kershaw, P., Katsuhiko, S., Lee, S., Samseth, J., Woodring, D., & Smith, J., 2011. Plastic Debris in the Ocean. In United Nations Environment Programme (UNEP), UNEP Year Book 2011 (pp. 20-33). Nairobi: United Nations Early Warning and Assessment.

367 MacKerron, C., 2011. Unfinished Business: The Case for Extended Producer Responsibility for Post-Consumer Packaging, Oakland: As You Sow.

389° Natixis, 2011. Strategy Note Equity Research - Strategy/SRI: Monthly review June 2011, Paris: Natixis.

437 Pharmaceutical Supply Chain Initiative (PSCI), Pharmaceutical Industry Principles for Responsible Supply Chain Management, Implementation Guidance, 2012.

455 Ricaurte, E. (2011). Developing a Sustainability Measurement for Hotels: Toward an Industry-wide Reporting Structure, Itheca: Center for Hospitality Research, Cornell University, School of Hotel Administration.

456 Ricaurte, E., 2012. Determining Materiality in Carbon Footprinting: What Counts and What Does Not, Itheca: Center for Hospitality Research, Cornell University, School of Hotel Administration.

457 Ricaurte, E., Verma, R., & Withiam, G. (2012). Hospitality Sustainability Reporting: Slow, Steady Progress, Itheca: Center for Hospitality Research, Cornell University, School of Hotel Administration.

460 Robeco SAM, 2012. The Sustainability Yearbook 2012, Zurich: Robeco SAM.

499 The Code.org, 'Code Of Conduct For The Protection Of Children From Sexual Exploitation In Travel And Tourism', 2004.

569 Wold Wide Fund for Nature (WWF), The WWF Guide to Buying Paper, 2010.



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609 World Wide Fund for Nature (WWF), 2013. Marine Problems: Tourism & Coastal Development. [Online] Available at: http://wwf.panda.org/about_our_earth/blue_planet/problems/tourism/ [Accessed 25 February 2013].

° Resource available on request and/or for a fee

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