Title: Evaluating the role of materiality analysis in enhancing sustainability reporting: a study of Turkish tourism accommodation establishments

Authors: Ali Kürşat Durmuş; Mehmet Bahar; Didem Kutlu; Murad Alpaslan Kasalak

Addresses: School of Applied Sciences, Program of Tourism Guidance, Cappadocia University, Nevşehir, 50420, Türkiye ' School of Applied Sciences, Program of Tourism Guidance, Cappadocia University, Nevşehir, 50420, Türkiye ' Vocational School of Social Sciences, Program of Tourism and Travel Services, Akdeniz University, Bayındır Neighborhood, Kazım Karabekir Street, No: 123/1 07030, Muratpaşa, Antalya, Türkiye ' Faculty of Tourism, Department of Recreation Management, Akdeniz University, Antalya, 07058, Türkiye

Abstract: The tourism sector increasingly adopts sustainability reporting to align with regulatory frameworks and Global Sustainable Tourism Council (GSTC) standards. This study evaluates sustainability reporting practices among 138 accommodation establishments in Turkey, specifically in Antalya, Istanbul, Muğla, Izmir, and Aydın, within the national Sustainable Tourism Programme. Using content analysis, the research prioritises materiality analysis as a foundational phase. Findings indicate significant reporting inconsistencies and a prevalent failure to disclose formal materiality assessments, which hinders the identification of externalities and strategic prioritisation. Furthermore, association analysis using Cramer's V coefficients revealed strong correlations between sustainability reporting and development issues, yet consistently weak associations regarding materiality analysis. These results underscore the necessity for more robust, transparent, and credible reporting practices to support national tourism policy objectives. Enhancing reporting quality is essential for the hospitality sector to achieve long-term sustainable development goals and improve organisational accountability.

Keywords: tourism accommodation enterprises; sustainability management; standards; sustainability reporting; materiality analysis.

DOI: 10.1504/IJTP.2026.154177

International Journal of Tourism Policy, 2026 Vol.16 No.3, pp.222 - 240

Received: 01 Jun 2025
Accepted: 21 Jan 2026
Published online: 15 Jun 2026 *

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