A materiality assessment decides what your hotel reports on and works on
A materiality assessment for hotels identifies the sustainability topics that matter most: through the hotel’s impact on people and the environment and, for double materiality, through their financial effect on the business. The result is a short, prioritised list of material topics.
Generic topic lists miss what matters in hospitality: food waste, water use in a resort, a seasonal workforce, guest safety, the pressure on a destination, a building’s energy performance. HOLITRA builds the assessment around your properties, your value chain and the people affected, as part of ESG, Reporting & Assurance and the Reporting pillar of the HOLITRA Hospitality Sustainability System.
WHO THIS IS FOR
Who we support with materiality assessments
Hotels & Hotel Groups
A materiality assessment for a first report or a group strategy, with one topic list that works across all properties.
Owners, Investors & Operators
Material topics across ownership, operation and buildings: the basis for comparable data and for lender and investor requests.
Associations & Industry Bodies
Materiality guidance and programmes for member hotels, built on the same hospitality expertise.
WHAT WE SOLVE
What HOLITRA does in a materiality assessment
We turn a long list of possible topics into a short, defensible one, and document every step so others can follow it.
01
Hospitality topic list
A long list built for hotels: energy, water, food waste, procurement, seasonal workforce, guest health and safety, local community and destination.
02
Stakeholder input
Guests, employees, owners, operators, suppliers, lenders and the local community, engaged in proportion to your size: interviews, surveys or workshops.
03
Impact assessment
The severity and likelihood of each impact on people and the environment, in your own operations and along the value chain.
04
Financial risks & opportunities
Where double materiality applies: topics that affect costs, revenue, asset value or financing, from energy prices to lender requirements.
05
Thresholds & prioritisation
Documented thresholds and a ranked list of material topics, instead of a matrix where everything is rated high.
06
Link to reporting & strategy
Each material topic mapped to report disclosures, KPIs and strategy actions, so the list is used, not filed.
WHAT YOU RECEIVE
What you receive from a materiality assessment
The depth depends on the framework and on how you will use the result. We agree the deliverables in writing before work starts.
01
Context & value-chain overview
Business model, properties, ownership and operating structure, and the value chain the assessment covers.
02
Topic long list
Hospitality topics mapped to the framework you use: ESRS topical standards or GRI topics.
03
Stakeholder input summary
Who was engaged, how, and what they said, in a form you can show to an auditor or a lender.
04
Assessment & scoring logic
Scores for impact and, where applicable, financial materiality, with the thresholds used; for ESRS, the impacts, risks and opportunities.
05
Material topics & methodology
The final list of material topics, the rationale for each and a methodology note that others can follow.
06
Link to reporting & next steps
Disclosures and KPIs per material topic, and when to review the assessment. ESG reporting for hotels →
MATERIALITY APPROACHES
Which materiality approach fits your hotel?
Not every hotel needs a full double materiality assessment. We help you choose the depth that fits how you will use the result.
Impact materiality (GRI)
For hotels and groups reporting under GRI: the most significant impacts on people and the environment.
Double materiality (ESRS)
For groups within mandatory CSRD scope: impacts plus financial risks and opportunities, documented for assurance.
Proportionate assessment
For hotels outside CSRD scope reporting voluntarily: a focused topic list without a full ESRS process.
Strategy-led assessment
For hotels setting priorities before a strategy or certification: material topics as the basis for targets and actions.
WHY HOLITRA
Why HOLITRA for materiality assessments in hospitality
HOLITRA combines hospitality-specific sustainability expertise with the qualified specialists required by the scope of the project.
Built specifically for hospitality
We start from how hotels create impact — energy, water, food, seasonal work, buildings, the destination — not from a generic topic list.
The right expertise for the assignment
We bring the qualified expertise the assessment requires, from buildings and carbon to social topics and the value chain.
Audit-minded evidence
Scores, thresholds and stakeholder input documented, so an auditor, lender or investor can follow how each topic was rated.
One connected system across disciplines
One list of material topics feeds your report, KPIs, strategy and certification: decided once, used everywhere.
HOW WE WORK
How we run a materiality assessment for a hotel or hotel group
The effort depends on the number of properties, the framework and how much stakeholder input you need.
01
Purpose & approach
What the result is for (report, strategy, lender) and whether impact or double materiality applies.
02
Context & value chain
Business model, properties, operating structure and value chain, including existing assessments and data.
03
Topic long list
Hospitality topics identified and mapped to the framework, across own operations and the value chain.
04
Stakeholder engagement
Input from the people affected and the people who decide, in proportion to the scope.
05
Assessment & thresholds
Topics scored for impact and, where applicable, financial materiality, against documented thresholds.
06
Validation & review
Management sign-off, documentation, and a review each reporting year, continued as ongoing sustainability management if you want support year on year.
Go deeper
Practical insights into reporting boundaries, data gaps and sustainability strategy in hospitality.
Hotel ESG Reporting Boundary
Sustainability Gap Analysis in Hospitality
What Is a Sustainability Strategy for a Hotel?
FAQs
Materiality Assessment for Hotels
What is a materiality assessment for a hotel?
A structured process that identifies and prioritises the sustainability topics that matter most for a hotel or hotel group, based on its impact on people and the environment and, for double materiality, on the financial effects on the business. The result is a short list of material topics that defines what you report on and what your strategy has to address.
What is double materiality?
Double materiality combines two perspectives: impact materiality (the hotel’s impact on people and the environment) and financial materiality (how sustainability topics affect costs, revenue, asset value or financing). A topic is material if it is material from either perspective. Double materiality is required under the ESRS and remains the basis of the revised ESRS adopted in 2026.
Do we need a double materiality assessment if we are outside CSRD scope?
Not by law. GRI asks for impact materiality. The EU Voluntary Standard (VSME) does not require a formal materiality assessment; data points are reported where they apply. Many hotels still carry out a proportionate assessment, because it focuses the report, the strategy and the answers to lenders and corporate clients.
Which stakeholders should a hotel involve?
Usually employees, guests, owners and operators, key suppliers, lenders or investors, and the local community or destination. The depth depends on your size and framework: a single hotel may need a few interviews and a short survey, a hotel group a more structured process across properties.
How often should a materiality assessment be updated?
We recommend reviewing it every reporting year and repeating it in full when the business changes significantly, for example after an acquisition, a new property type or new financing requirements.
Does a materiality assessment replace a sustainability strategy?
No. It tells you which topics matter; a sustainability strategy sets the targets, actions and responsibilities for them. The material topics are the starting point for both the strategy and the ESG report.
Find out which topics really matter
Tell us what the assessment is for, which properties it covers and by when. We tell you which approach fits, who to involve and where to start.