Moving From Action to Accountable Communication
Formalising your ESG reporting is the natural evolution of your strategy. Once action is underway and data is being collected, reporting allows you to communicate your performance clearly, consistently and credibly to the stakeholders who matter most.
Formal reporting is not just for large corporations. For tourism businesses, it can be a practical way to share progress, respond to supply chain requests, support finance conversations and build long-term trust through transparency.
Advanced-level guidance in the toolkit is designed for businesses that already have fundamentals in place and formalised systems to support reporting.1 At this stage, reporting is less about explaining what you are doing and more about demonstrating its impact over time.
“The ESG Tooklit for Tourism” also provides specialised advice for those involved in, or caught by, Scope 3 reporting — offering insights into the information you may need to supply to partners and how to present it.
Good reporting starts with good data. Once you have been collecting metrics over time, you can begin to tell a meaningful story of performance and improvement across all three ESG pillars.
Whether you choose formal or informal channels, the key principles remain the same: be concise, be consistent, be current and be comparable — and ensure credibility underpins everything you share.
The 4 C's of Effective ESG Reporting
The toolkit identifies four principles that make ESG reporting more useful, credible and impactful for your business and your stakeholders.
Concise
Focus on priorities and the most material information. Avoid clutter or overload and prioritise the story you want to share. Quality over quantity every time.
Consistent
Your reporting won’t be a one-off. A consistent approach allows performance trends over time to be highlighted — and builds stakeholder confidence year on year.
Current
Your report should focus on the current timeframe with insights into your operations as they are now — not last year’s data dressed up as today’s reality.
Comparable
Use measures and metrics aligned to best practice so you can benchmark against peers. Remember to compare against your own past performance — consistency is crucial.
What Reporting Looks Like at Each Level
Reporting expectations grow as your business matures. Explore what formalised reporting looks like at Foundation, Advanced and Expert stages.
1
Foundation — Start Tracking and Sharing
Getting your data collection and basic communications in place
2
Advanced — Formalise and Structure Your Reporting
Building consistent reporting systems and aligning to recognised frameworks
3
Expert — Lead with Verified, Transparent Reporting
Full integration of ESG reporting with third-party verification and industry leadership
Begin basic metrics tracking
Start collecting simple, trackable metrics — energy usage, staff turnover, customer satisfaction and safety incidents. These form your ESG baseline.
Add a sustainability page to your website
Share your ESG commitments and early actions on your website. Even a simple, honest page demonstrates intent and builds visitor trust.
Share progress on social media
Post about milestones, initiatives and sustainability actions through your social channels — informally but consistently.
Include ESG updates in your newsletter
Add a regular sustainability update to your customer or stakeholder newsletter. Keep it brief, honest and evidence-based.
Establish a formalised materiality process
Prepare an annual ESG summary
Align to a reporting framework
Proactively share with supply chain partners
Pursue third-party assurance
Achieve recognised sustainability certification
Link ESG reporting to finance
Publish a full ESG or sustainability report
Key Metrics to Track and Report
Start with simple, trackable metrics that give a meaningful picture of your performance across all three pillars. Collect consistently so you can compare over time.
| Metric | Pillar | What to Track | Why It Matters for Reporting |
|---|---|---|---|
| Energy usage | Environmental | kWh consumed per month; per guest night | Core to Scope 1 and 2 emissions reporting and efficiency benchmarking |
| Water consumption | Environmental | Litres used per month; per visitor or guest | Demonstrates conservation action and supports cost-saving narratives |
| Waste to landfill | Environmental | Volume (kg or bins) diverted from landfill vs total waste | Shows circular economy progress; tracks against waste reduction targets |
| Carbon emissions | Environmental | CO₂ equivalent — Scope 1, 2 and relevant Scope 3 categories | Central to climate disclosure and net zero progress reporting |
| Staff turnover | Social | Percentage of staff who leave per year; voluntary vs involuntary | Indicator of workplace culture, satisfaction and employment practices |
| Safety incidents | Social | Number of reported WHS incidents; near misses; lost time injuries | Core WHS compliance indicator; demonstrates duty of care to workforce |
| Customer satisfaction | Social | NPS score; review ratings; satisfaction survey results | Demonstrates service quality, guest experience and community reputation |
| Staff satisfaction | Social | Satisfaction survey results | Support attracting and keeping staff |
| Local procurement | Social | Percentage of total spend with local or First Nations-owned suppliers | Demonstrates community investment and supply chain responsibility |
| Training hours | Social | Average training hours per employee per year | Shows investment in workforce development and capability building |
| Policy coverage | Governance | Percentage of key policies in place and reviewed in the last 12 months | Demonstrates governance maturity and compliance readiness |
| Compliance incidents | Governance | Number of regulatory breaches or non-compliance events per year | Key governance health indicator for investors, insurers and partners |
Start simple and build over time
You do not need sophisticated systems to begin. Utility bills, payroll data, customer reviews and supplier invoices are all valuable starting points for consistent data collection.
Choosing a Reporting Framework
You get to determine which standard or standards are most applicable to your business, which disclosure topics are relevant, and the metrics you want to report — taking relevant legal requirements into account.
Global Reporting Initiative
The most widely used ESG reporting standard globally. GRI Standards provide a modular framework covering economic, environmental and social topics — suitable for businesses of all sizes.
Task Force on Climate-related Financial Disclosures
A framework for disclosing climate-related financial risks and opportunities. Increasingly adopted by financial institutions and relevant for businesses with exposure to climate risk.
UN Sustainable Development Goals
Aligning your reporting to relevant SDGs demonstrates contribution to global sustainability goals — useful for communicating impact to visitors, investors and community stakeholders.
International Sustainability Standards Board
International Sustainability Standards Board
EarthCheck
A leading science-based certification and benchmarking program for the travel and tourism industry. Provides operational benchmarks across environmental and social performance indicators.
ECO Certification
Australia’s leading certification program for nature-based tourism operators. Signals credible commitment to sustainable practices to visitors, partners and trade markets.
You choose what's right for your business
You get to determine which standard or standards are most applicable to your business, which disclosure topics are relevant to you, and the metrics that you want to report — taking relevant legal requirements into account. Start with what is manageable and build toward more comprehensive frameworks as your data and systems mature.
Formal and Informal Reporting Channels
When you are ready, share your progress with visitors and key stakeholders. Choose to share formally or informally — and ensure transparency and credibility underpin all of your communications.
Formal Channels
Structured reporting designed for stakeholders who require detailed, evidence-based ESG performance information — including financial institutions, supply chain partners and regulators.
- Annual ESG or Sustainability Report
- Shareholder or Investor Report
- Financial Institution ESG Submission
- Supply Chain Partner ESG Response
- Regulatory Disclosure or Compliance Report
Informal Channels
Accessible, ongoing communications that keep customers, community and partners informed of your ESG progress in a transparent and engaging way.
- Sustainability page on your website
- Social media posts and stories
- Customer or stakeholder newsletter
- In-property signage and guest materials
- Staff and community communications
Reporting That Creates Real Commercial Value
Formal ESG reporting is not just about disclosure. For some businesses it has directly unlocked access to new finance, supply chain opportunities and stronger stakeholder relationships.
Case Study — Crystalbrook Collection
Australia's First Hotel Sustainability-Linked Loan
Crystalbrook Collection Hotels and Resorts is a great example of using a more formalised reporting approach to meet the expectations of financial institutions.
Crystalbrook became the first known hotel brand in Australia to secure a sustainability-linked loan supported by the Commonwealth Bank of Australia. This was achieved through their ESG reporting and the ability to tie their debt to their sustainability performance and ongoing reporting.
Their online approach — under the banner of #ResponsibleLuxury — provides transparent insights into the actions undertaken and the impact on the communities in which they operate. They share verified data on waste, emissions and community impact, updated publicly and regularly.
Plastic amenity bottles saved from landfill since 2018
Be Ready for Scope 3 Reporting Requests
The toolkit provides specialised advice for those involved in, or caught by, Scope 3 reporting — offering insights into the information you may need to supply to partners and how to present it.
Understand what Scope 3 means for your business
Scope 3 covers indirect emissions in your value chain — including supplier goods, business travel, waste disposal and visitor travel to and from your business. If a larger partner needs to report their Scope 3 emissions, your data may be part of that.
Start collecting the data partners are likely to ask for
Don’t wait until you receive a request. Begin tracking your Scope 1 and 2 emissions, labour and safety policies, sourcing practices and waste data now so you can respond clearly when asked.
Structure your information so it's easy to share
Organise your ESG performance data into a simple, consistent format. Well-presented, evidence-backed responses to supply chain requests position you as a preferred and trusted partner.
Review your supplier code of conduct
Partners may ask you to sign their code of conduct or share your own sustainability policy. Having these documents prepared and up-to-date makes compliance straightforward.
Be transparent about limitations and improvement plans
Not having all the data yet is not a barrier — but honesty about where you are in your journey and your plans to improve is essential. Partners value credibility over perfection.
If a supply chain partner asks for ESG information, be prepared to share
- Your sustainability policy and/or signed code of conduct
- How you minimise your negative environmental footprint
- Your carbon footprint including Scope 1 and 2 emissions data
- Labour policies covering human rights, equity, inclusion and health and safety
- How you source your materials, products and services
- How you address ethical issues and prevent corruption
Report Honestly — Credibility Is Everything
Transparency and credibility must underpin all of your communications relating to sustainability and ESG. Be transparent about setbacks or pain points — credible reporting acknowledges challenges as well as progress.
Greenwashing — making vague, misleading or unsupported sustainability claims — is increasingly being called out and can expose your business to serious reputational and legal risk. As ESG scrutiny grows, the standard of evidence expected behind sustainability claims is rising.
Authentic, evidence-based reporting builds stronger trust than polished but unsubstantiated messaging. Visitors, partners and investors increasingly value businesses that are transparent about where they are in their journey — not just those that claim to have arrived.
Be transparent about the setbacks or pain points you encounter along the way.1 Share what you are still working on alongside what you have achieved. Demonstrate accountability for the areas you are focusing on and show that your reporting reflects the real state of your business.
Over time, consistent and honest reporting builds a track record that no single marketing claim can replicate — and this is what creates lasting trust with your most important stakeholders.
How to avoid greenwashing in your reporting
Apply these principles to every ESG communication you publish:
- Only make claims you can back up with data or documented evidence
- Be honest about the areas where you are still working to improve
- Avoid vague terms like “eco-friendly” or “sustainable” without specifics
- Share your goals and timelines, not just your achievements
- Report on setbacks and challenges as well as successes
- Ensure all claims are consistent across your website, reports and marketing
Frequently Asked Questions
Do I have to produce a formal ESG report?
Not necessarily — at least not immediately. Some businesses may be required to report formally by law or by supply chain partners. For others, informal sharing through a website, social media or newsletter is a perfectly valid starting point. The important thing is to start sharing progress consistently and honestly, and to build toward more formal reporting as your data and systems mature.
Which reporting framework should I use?
You get to determine which standard or standards are most applicable to your business, which disclosure topics are relevant to you, and the metrics that you want to report — taking relevant legal requirements into account. For small tourism businesses, a pragmatic starting point might be aligning to GRI Standards or EarthCheck benchmarks, which are widely recognised and designed for the tourism and hospitality industry. As your business grows and reporting obligations evolve, you may need to consider ISSB or TCFD alignment.
How do I handle reporting if my data is incomplete?
Incomplete data is normal, especially when you are starting out. Be transparent in your reporting about where data gaps exist and what you are doing to address them. Report what you have, note what is still being developed, and set out your plan to improve data collection over the next reporting period. Credibility comes from honesty — not from having perfect data.
Can formal ESG reporting help me access finance?
Yes — and Crystalbrook Collection is a real example of this in action. They became the first known Australian hotel brand to secure a sustainability-linked loan supported by the Commonwealth Bank of Australia, achieved through their ESG reporting and the ability to tie their debt to their sustainability performance and ongoing reporting. For smaller tourism businesses, demonstrating ESG performance through structured reporting can strengthen finance conversations and may unlock access to green loan products and other sustainability-linked finance options.
How often should I report?
The toolkit recommends a consistent reporting cadence — your reporting won’t be a one-off, and consistency is crucial to allow performance trends over time to be highlighted. For most small tourism businesses, an annual ESG summary is a practical and credible starting point. This can be supplemented with more frequent informal updates through social media, newsletters and website updates throughout the year.
Where can I get additional support?
The toolkit includes a glossary to support you in building key ESG language and terminology, as well as case studies throughout to illustrate key topics with real examples. Additional support may be available through:
- Ecotourism Australia — ECO Certification and sustainability resources
- EarthCheck — Science-based benchmarking and certification for tourism
- Tourism and Events Queensland — Sustainability Hub with local case studies
- UN Tourism and WTTC — Published case studies and global best practice reports
- The Travel Foundation — Open-source toolkits on tourism impacts
- Mackay Isaac Whitsunday visitor economy network — Local industry support
Ready to put your reporting into practice?
Download the full ESG Toolkit for Tourism to access all guidance, case studies and resources.
Local Support & Assistance
As you work through setting your ESG strategy, these local organisations can provide practical support — whether you need help defining your vision, collecting data, or finding the right partners.
EarthCheck
Science-based certification and benchmarking for the tourism industry. Supports businesses to measure, manage and improve environmental and social performance.
Broad Strokes
Local Mackay-based consultancy offering strategic planning, communications and stakeholder engagement support to help businesses articulate and advance their ESG commitments.
Mackay Chamber of Commerce
The peak body for business in the Mackay region. Provides advocacy, networking, events and access to resources that support local businesses to grow and improve sustainability practices.
Greater Whitsunday Innovation
Mackay’s leading innovation hub, supporting a strong community of makers, entrepreneurs and innovators by providing the space, resources and networks needed to turn local ideas into reality.