Approaches and models for integrated reporting, exploring the feasibility of Integrated reporting in the tourism sector

Background and aim: Today's business environment risethe need to consider intangible factors related to reputation, innovation, social and environmental contributions that influence the long-term value of organisations. The purpose of the current study is to analysethe approaches and models for integrated reporting, exploring the feasibility of integrated reporting, particularly in the tourism sector.Scope: The study encompasses an analysis of the potential for integrated reporting adoption within the Marriott International hotel chain.Methods:a)theoretical analysis of specialized scientific literature and regulatory frameworks concerning existing approaches and models for preparing integrated reports, exploring the feasibility of integrated reporting in the tourism sector; b) Content analysis of corporate reports published by Marriott International to identify actual practices, challenges, and attitudes towards integrated reporting.Results: Marriott International presents both a financial and ESG report, but not in the form of a single document. Although it reflects financial and non-financial data in an integrated manner, Marriott still does not refer to the overall approach it uses as "integrated reporting".Conclusions: Integrated reporting is an effective tool for improving the competitiveness and transparency of tourism businesses. It provides a holistic view of the value creation, clarifies the interrelationships between different types of capital and guides management towards more sustainable business models.Originality: This paper offers a unique contribution by systematically analysingvarious integrated reporting approaches and models in the specific context of the dynamic tourism sector, an areaoften underrepresented in such studies. Furthermore, its originality lies in the empirical content analysis of Marriott International's corporate reports (2019-2023), providing practical insights into a leading global hotel chain's readiness and ongoing practices towards integrated reporting.Practical implications: The findings presented herein offer a practical benchmark and a methodological basis for other tourism enterprises seeking to initiate or enhance their integrated reporting strategies.