SYSTEMATIZATION OF ESG INDICATORS AT THE LEVELS OF TOURISM ENTERPRISES, REGIONS AND THE NATIONAL ECONOMY

Makhmudova N.U.

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6, 721-726

Abstract: This article builds a multi-level framework for systematizing environmental, social, andgovernance (ESG) indicators in tourism. The issue is widely observed: ESG indicators are usually applied inisolation — at the level of a single enterprise, a destination, or national policy — even though tourism works asone interconnected territorial system. We propose an integrated classification of ESG indicators for three levels:tourism enterprises, regions, and the national economy. Our approach combines content analysis, comparativeanalysis, indicator decomposition, logical modelling, and a synthesis of international sustainability standards,drawing on sustainable tourism, stakeholder theory, destination governance, and ESG reporting. We argue thatan effective measurement system should link operational indicators at the micro level, destination-managementindicators at the regional level, and policy-coordination indicators at the macro level. To show how enterprisedata can feed regional monitoring and how regional indicators can inform national policy, we develop a TourismESG Indicator Matrix. The framework can help tourism firms, destination management organizations, andpublic authorities in Uzbekistan and other emerging tourism economies improve transparency, reporting, andevidence-based decisions

Keywords: ESG; sustainable tourism; tourism enterprises; regional tourism; national economy; ESG indicators; destination management; tourism governance; environmental responsibility; social inclusion (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:6:id:11514

DOI: 10.5281/zenodo.21246053

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