Práticas ambientais, sociais e de governança na indústria hoteleira de capital aberto: uma análise dos Hotéis Othon S.A.

Abstract

This study aimed to analyze the evolution of the Environmental, Social and Governance (ESG) practices disclosed by Hotéis Othon S.A., the only publicly traded Brazilian hotel company listed on B3, between 2010 and 2025. The research is descriptive, with a qualitative approach, using documentary research as the data collection procedure. Data were obtained from the company's Reference Forms and other institutional reports and analyzed through content analysis. The findings indicate that the disclosure of information related to ESG practices evolved gradually, with greater formalization and organization of the information disclosed from 2023 onwards, when the ESG concept was formally incorporated into the company's corporate reports. It is concluded that ESG practices evolved throughout the analyzed period, although there is still room for improvement, particularly regarding the establishment of indicators and performance targets. This study contributes to expanding the literature on ESG practices in the Brazilian hotel industry and provides support for future research on sustainability in the sector.