Horwath HTL & FuturePlus — Hospitality ESG Benchmark 2026

ESG performance vs. execution friction

Primary hospitality data on where ambition and delivery diverge — by pillar, by enterprise scale, and by operational programme.

Pillar performance

Actual score vs. stated ambition, by pillar

Index score out of 100 · self-reported ambition targets
Actual Ambition
Actual vs ambition ESG index scores by pillar, out of 100: Economic 69 actual / 68 ambition; Social 69 actual / 67 ambition; Diversity & Inclusion 60 actual / 62 ambition; Environment 48 actual / 50 ambition; Climate 44 actual / 48 ambition.
Execution friction by scale

Friction score by enterprise scale

Composite friction index out of 500 · higher score = more operational friction reported. Large enterprises report more friction than any other tier — scale does not remove it.
Execution friction score out of 500 by enterprise scale: Large (2,501+ employees) 355; Super micro (fewer than 10 employees) 280; Small (51–250 employees) 271; Medium (251–2,500 employees) 260; Micro (10–50 employees) 248.
Operational implementation gap

Where implementation stalls

Select a programme to see how far delivery has slipped past its target timeframe.
Delayed past target
77%
of food waste management targets are running behind schedule
23% on time
Horwath HTL advisory

Data gap is severe — only ~6% of hotels track food waste. Connect operational targets to Property Improvement Plans (PIPs) and operational oversight.