Examining the sustainability reports of accommodation establishments using the thematic analysis method

Sustainability is an approach that is understood to be important in today's world and is expected to be a subject of more research in the future, taking into account environmental factors and the use of natural resources. In the understanding of sustainability accepted by businesses, institutions, organizations, and the public, sustainability reports that serve as indicators of businesses' environmental, social, and economic activities are of great importance. Dynamic structure of tourism, human relations and being a sector that can improve itself, it is seen as a positive decision factor for all stakeholders that accommodation businesses operating in the tourism sector present sustainability reports for the internal dynamics of the business, its stakeholders and the society. In this study, 60 sustainability reports from accommodation businesses that published sustainability reports in 2023 were examined using the thematic analysis method. The number of reports published during the same period and subject to the study is important in terms of reaching more reliable findings and providing an opportunity for comparison. In the study, descriptive analysis and comparative analysis methods were utilized to support thematic analysis evaluations. The coding process of accommodation establishments, information about establishments and reports, word frequencies of themes created in reports, visuals and subheadings in report content and the content of environmental, social and economic indicators have been examined. In the study, literature on sustainability, corporate sustainability, sustainability reporting, tourism and sustainable tourism was researched, and were selected the sustainability reports of 60 randomly from sustainability reports published by accommodation companies in 2023. The main themes that form the basis of the sustainability approach and the concepts that emerge from this approach, as well as the subheadings of sustainability reports, have been the subject of the 3-dimensional analysis process as environmental, social and economic dimensions. In this research, it was seen that the word environment has more limitations than the words social and economic. In the 60 sustainability reports examined, the use of visuals was examined and reports that did not use any visuals were identified. The theme of environmental indicators was the most frequently discussed theme in the reports. It is thought that the findings and analysis in this study will assist in future research within the scope of content review and comparative analysis.