Materiality Navigator — Hotels, Restaurants, Leisure and Tourism Services

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Reduction of energy use and greenhouse gas emissions from 24-hour gaming floors, electronic gaming machines, lighting, surveillance, data systems, hotels, kitchens, laundries, HVAC plant, boilers and resort vehicle fleets.

How it shows up in this industry

Casino floors, electronic gaming terminals, odds display boards, surveillance systems, hotels, theatres, restaurants, kitchens, laundries, pools, water features, data centres and cooling systems often operate for long hours or continuously. Chillers, boilers, ventilation plant, lighting and digital infrastructure make utility costs and transition CAPEX material to resort margins.

Why it may be material

High electricity demand and direct fuel use create greenhouse gas emissions and local air emissions from boilers, kitchens and back-up generators. Energy is also a major controllable operating cost, while decarbonisation expectations can affect financing terms, refurbishment plans, convention demand and exposure to building performance or carbon regulation.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What is the scale, scope, likelihood and remediability of effects on future generations?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Conference, exhibition and group-event customers using integrated resort facilities
Process-map item (customers): Travel agents, tour operators and event organisers packaging casino resort visits
Process-map item (emerging_pressures): Energy price volatility and decarbonisation expectations for large 24-hour resorts with high cooling loads

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Climate change mitigation, energy consumption, greenhouse gas emissions and transition planssearch disclosure cards
GRI Energy and emissions disclosuressearch disclosure cards
SASB energy management metrics for casino and resort properties

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Energy performance and climate transition of hotel buildings and plant, including efficient heating, cooling, lighting, hot water, refrigeration, kitchen energy use, renewable electricity procurement, refrigerant management and property-level decarbonisation planning.

How it shows up in this industry

Hotels operate energy-intensive buildings with guest rooms, bathrooms, corridors, kitchens, laundries, lifts, refrigeration, pools, spas, conference areas and 24-hour hot-water and comfort requirements. Gas boilers, LPG or fuel oil systems, commercial kitchens, backup generators, chillers, heat pumps, building management systems and refurbishment cycles determine emissions exposure, energy cost and property value.

Why it may be material

Energy performance is a core issue because consumption scales with occupancy, weather, guest comfort expectations and food and beverage activity. Building energy performance rules, carbon disclosure, green finance conditions and corporate travel emissions targets can trigger capital expenditure, affect valuations and influence occupancy and average daily rate.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Customers / end-users, Suppliers.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Heating, ventilation and air conditioning plant, boilers, chillers, heat pumps and building management systems
Process-map item (customers): Airline crew, stranded passengers and transport operators requiring block bookings
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Investor and lender scrutiny of climate transition plans, stranded building risk and green lease arrangements
Process-map item (emerging_pressures): Guest demand for low-carbon stays, plastic reduction, plant-rich menus and transparent sustainability claims

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change: energy consumption, greenhouse gas emissions and transition planningsearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB Energy Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, segregation, recovery and responsible disposal of hotel waste streams, including food waste, packaging, glass, disposable amenities, used cooking oil, e-waste, mattresses, carpets, furniture and refurbishment debris.

How it shows up in this industry

Hotels generate food scraps from buffets, banquets, breakfast rooms, restaurants and room service, alongside packaging, glass, disposable toiletries, guest waste, used cooking oil, e-waste, carpets, mattresses, furniture and refurbishment debris. Housekeeping carts, waste sorting areas and contractor collections determine disposal cost, duty-of-care compliance and guest perceptions of wasteful service models.

Why it may be material

Food service, room turnover and periodic refurbishment make waste a persistent impact pathway across hotels. Food waste and single-use items translate into avoidable procurement and disposal costs, while visible waste practices influence guest reviews, brand standards and corporate travel procurement.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Laundry rooms, linen stores, housekeeping carts and waste sorting areas
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Guest demand for low-carbon stays, plastic reduction, plant-rich menus and transparent sustainability claims
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (external_impacts): Wastewater containing detergents, oils, food residues, pool chemicals and cleaning agents

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
SASB operational waste and food waste may require topic-level interpretation

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Water withdrawal, consumption, reuse and wastewater management in hotel operations, including guest rooms, kitchens, laundries, pools, spas, irrigation, detergents, oils, food residues and pool-chemical discharge.

How it shows up in this industry

Hotels use potable water for showers, bathrooms, kitchens, laundry, swimming pools, spas and irrigation. Wastewater may contain detergents, oils, food residues, pool chemicals and cleaning agents, with heightened exposure in dry islands, arid cities, Mediterranean resorts and other destinations where residents, agriculture and tourism infrastructure compete for limited water supplies.

Why it may be material

Water is a core issue because consumption scales with occupancy, linen change frequency, food and beverage activity and leisure amenities. In water-stressed destinations, abstraction can reduce local availability, increase community concern and lead to restrictions on pools, irrigation, laundry and guest consumption, while wastewater failures can cause fines and closure orders.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Laundry rooms, linen stores, housekeeping carts and waste sorting areas
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (emerging_pressures): Water scarcity in resort destinations driving limits on pools, irrigation, laundry and guest consumption
Process-map item (external_impacts): High water abstraction for showers, laundry, kitchens, pools, spas and landscape irrigation

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
SASB Water Management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of leisure sites, utilities, guest areas, emergency systems and outdoor attractions to physical climate hazards, including changes in snowfall, extreme heat, wildfire smoke, flooding, storms, lightning and weather-driven operating disruption.

How it shows up in this industry

Outdoor and semi-outdoor leisure facilities are exposed to extreme heat, wildfire smoke, flooding, storms, lightning, unreliable snowfall, avalanche conditions and coastal or marina weather hazards. Ski lifts, gondolas, pistes, water parks, golf courses, queues, car parks, resort-linked hotels, shuttle systems and utilities plant can all experience disruption, damage or shortened seasons.

Why it may be material

Weather disruption directly affects admissions, event calendars, school-holiday trading and resort occupancy. Adaptation investment can be material, while lenders, insurers and local authorities increasingly assess snow reliability, wildfire exposure, flood protection, emergency sheltering and long-term viability before providing capital, cover or permissions.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach emergency responders.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Digital assets including booking platforms, access-control systems, queue management tools, CCTV, Wi-Fi networks and customer data systems
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (emerging_pressures): Climate change reducing reliable snowfall at ski areas and increasing heat stress, wildfire smoke, flooding and storm disruption at outdoor attractions
Process-map item (emerging_pressures): Adoption of electric maintenance fleets, battery storage, heat pumps, low-carbon snowmaking and smart building controls

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Climate change adaptation and resilience planningsearch disclosure cards
GRI Economic performance climate-related financial implications; Occupational Health and Safety where heat illness is relevantsearch disclosure cards
SASB physical climate disruption may be linked indirectly to water, energy and customer safety topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, segregation, safe storage, reuse, recovery and disposal of high-volume visitor waste, catering residues, packaging, retail consumables, event materials and controlled waste streams from leisure facility operations.

How it shows up in this industry

Large visitor volumes generate food waste, cups, packaging, tickets, wristbands, broken merchandise, uniforms, towels, event materials, landscaping waste and general refuse. Operations also handle used cooking oil, grease-trap residues, pool chemical containers, waste oils, batteries, fluorescent lamps, solvents and refrigerant gases through service yards, compactors, segregated bins and private or municipal hauliers.

Why it may be material

Waste affects haulage, cleaning and back-of-house operating cost, while plastics restrictions, food waste rules and controlled residues create regulatory, reputational and liability exposure. Poor segregation can raise disposal fees, burden downstream handlers and undermine destination sustainability claims used with sponsors, tour operators and corporate clients.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach supply-chain workers.
Potential effects may reach future generations.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Supplier workforce, audit, grievance and remediation records
Long-term scenario, cumulative-impact and intergenerational analysis
Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Visitor buildings including ticket offices, hotels linked to resorts, restaurants, changing rooms, toilets, first-aid rooms and retail units
Process-map item (assets): Food and beverage kitchens, cold stores, bars, kiosks and vending infrastructure
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (customers): Sponsors, advertisers, concessionaires and retail partners seeking visitor footfall
Process-map item (emerging_pressures): Growing regulation of single-use plastics, food waste, packaging and disposable merchandise sold on site

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Resource use and circular economy; waste and resource outflowssearch disclosure cards
GRI Wastesearch disclosure cards
SASB waste, materials and circularity where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water abstraction, consumption, recirculation, reuse, filtration, disinfection and effluent quality across aquatic attractions, snowmaking, turf irrigation, kitchens, cleaning, sanitation and resort-linked facilities.

How it shows up in this industry

Leisure facilities can be water-intensive through swimming pools, water slides, spas, artificial lakes, golf irrigation, snowmaking, cleaning, toilets, kitchens, showers and landscaped grounds. Wastewater may contain chlorine, detergents, food residues, oils, grease and pool treatment chemicals, while discretionary uses can be controversial in drought-prone catchments.

Why it may be material

Water scarcity or discharge non-compliance can restrict operating days, raise utility and treatment costs, require investment in filtration, storage or reuse, and impair the viability of water parks, golf courses, lagoons and ski areas. Public scrutiny rises where leisure amenities compete with households, agriculture and ecosystems during drought.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Golf courses, ski pistes, artificial lagoons, pools, marinas, animal encounter areas and landscaped recreational grounds
Process-map item (assets): Utilities plant including boilers, chillers, pumps, water treatment units, snowmaking systems, pool filtration and back-up generators
Process-map item (assets): Car parks, internal roads, shuttle buses, maintenance vehicles, piste groomers, golf carts and service yards
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Water and marine resources; water withdrawals, consumption and dischargessearch disclosure cards
GRI Water and Effluentssearch disclosure cards
SASB water management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of recreational land footprints, landscape design, soil erosion, turf and piste chemicals, visitor trampling, artificial lakes and ecological restoration around leisure facilities and recreational grounds.

How it shows up in this industry

Golf courses, ski pistes, artificial lagoons, marinas, animal encounter areas, trails, beaches, car parks and landscaped recreational grounds can reshape habitats and hydrology. Groundskeeping uses fertilisers, herbicides and pesticides on turf, gardens and pistes, while visitor traffic, grooming and construction can compact soils and accelerate erosion.

Why it may be material

Land and biodiversity constraints can materially affect expansion permissions, planning conditions, maintenance costs, course or piste quality and asset values. Poor turf chemical management, habitat loss or erosion can create remediation costs, enforcement and reputational damage, particularly near protected habitats, rivers, lakes or aquifers.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Golf courses, ski pistes, artificial lagoons, pools, marinas, animal encounter areas and landscaped recreational grounds
Process-map item (assets): Car parks, internal roads, shuttle buses, maintenance vehicles, piste groomers, golf carts and service yards
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (external_impacts): Wastewater containing chlorine, detergents, food residues, oils, grease and pool treatment chemicals requiring controlled discharge
Process-map item (external_impacts): Land conversion, habitat fragmentation, soil compaction and erosion from golf courses, pistes, car parks and attraction footprints

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS Biodiversity and ecosystems; direct impact drivers of biodiversity losssearch disclosure cards
GRI Biodiversity; Water and Effluents where runoff affects water bodiessearch disclosure cards
SASB ecological impacts

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Reduction, segregation, secure destruction, reuse and recycling of casino and resort waste streams, including food waste, packaging, disposable amenities, grease, cleaning residues, playing cards, dice, chips, gaming machines, screens and batteries.

How it shows up in this industry

Casino resorts generate food waste, beverage containers, disposable amenities, used linens, cleaning residues, grease trap waste, packaging, ticket-in ticket-out paper, spent playing cards, dice, obsolete chips, retired gaming machines, screens, batteries and other electronic waste. Waste streams leave properties through municipal collection, food-waste hauliers, recycling contractors and electronic waste recyclers, while gaming media require secure destruction to prevent tampering.

Why it may be material

Large resort operations combine hospitality waste with regulated gaming equipment turnover and electronic waste. Poor handling can contribute to landfill burden, food methane emissions, pollution from batteries and electronics, unsafe downstream recycling work and game-integrity incidents from improper destruction.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Supplier workforce, audit, grievance and remediation records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Capital plans, asset adaptation budgets and investment approvals
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Cash cages, count rooms, vaults, automated teller machines and secure chip inventories
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications
Process-map item (customers): Conference, exhibition and group-event customers using integrated resort facilities
Process-map item (customers): Hotel guests, restaurant patrons, theatre audiences and nightclub visitors attached to gaming properties

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers
Value chain workers

Users of the information

Regulators

Standards to check

ESRS Resource use and circular economy; waste and resource outflowssearch disclosure cards
GRI Wastesearch disclosure cards
SASB Casinos & Gaming operational environmental metrics may provide partial waste context

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention of chemical, fuel, refrigerant and controlled substance releases through safe storage, handling, segregation, inspection, bunding, training and emergency response at leisure facilities.

How it shows up in this industry

Leisure sites store and handle pool chemicals, acids, disinfectants, detergents, degreasers, fuels, refrigerants, pesticides, fireworks, paints, solvents, lubricants and cooking oils in plant rooms, service yards, maintenance workshops, kitchens and groundskeeping areas. Poor segregation or containment can expose staff and guests, contaminate soil or drains, and require emergency response.

Why it may be material

Chemical, fuel or refrigerant releases can create injuries, evacuation, clean-up liabilities, environmental enforcement and insurance claims. The topic is especially material for water parks, pools, ice or refrigeration-heavy venues, golf courses using turf chemicals, ski areas with fuels and snowmaking plant, and sites using fireworks or back-up generators.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Potential effects may reach emergency responders.
Potential effects may reach the atmosphere.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Emissions, air-quality and atmospheric-impact records linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Utilities plant including boilers, chillers, pumps, water treatment units, snowmaking systems, pool filtration and back-up generators
Process-map item (assets): Car parks, internal roads, shuttle buses, maintenance vehicles, piste groomers, golf carts and service yards
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS Pollution; substances of concern; water and soil impacts from releasessearch disclosure cards
GRI Waste, Water and Effluents, Occupational Health and Safety, and Emissions where relevantsearch disclosure cards
SASB chemical handling and environmental release controls may be addressed indirectly through safety, water or ecological impact topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of hotels and resorts to acute and chronic physical climate hazards, including flood protection, heat management, storm hardening, wildfire preparedness, water-stress contingency planning, cooling resilience and emergency systems for guest-facing properties.

How it shows up in this industry

Hotel portfolios can include coastal resorts, urban heat-island properties, mountain sites, conference centres, car parks, pools, spas, landscaped grounds and older buildings with high cooling and water demands. Floods, storms, wildfire smoke, heatwaves, water stress and coastal erosion can damage assets, disrupt reservations, raise insurance costs and affect guest comfort and worker safety.

Why it may be material

Materiality depends on property geography, building age and reliance on outdoor leisure, but the issue is increasingly financially material as insurers, lenders and travel buyers scrutinise climate-exposed assets. Unadapted properties can face business interruption, guest disruption, worker heat stress, adaptation capital expenditure and asset value impairment.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Insurance coverage, premium, exclusion and claims records
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Operating-cost records and budgets linked to the topic
Process-map item (assets): Guest rooms, suites, bathrooms, corridors, lobbies and back-of-house service areas
Process-map item (assets): Point-of-sale systems, property management systems, booking engines, channel managers and customer relationship databases
Process-map item (assets): Franchise brands, management contracts, loyalty programmes, trademarks and guest review profiles
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Investor and lender scrutiny of climate transition plans, stranded building risk and green lease arrangements

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change: climate adaptation, resilience and anticipated financial effectssearch disclosure cards
GRI GRI climate-related financial implications and occupational health and safety disclosures where heat exposure is materialsearch disclosure cards
SASB Climate Change Adaptation

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water withdrawal, consumption, reuse and wastewater quality across casino hotels, restaurants, pools, spas, cooling towers, laundries, landscaping, water features and cleaning operations, particularly in water-stressed destinations.

How it shows up in this industry

Integrated casino resorts can include large hotel inventories, restaurants, bars, laundries, cooling towers, pools, spas, fountains, landscaping and sometimes golf amenities in desert, island, coastal or tourism markets. These properties draw potable water and generate wastewater from guest rooms, kitchens, toilets, cleaning, pool systems and cooling plant.

Why it may be material

Water becomes financially and environmentally material where casino resorts operate in water-stressed destinations or rely on visible amenities such as pools, fountains and irrigated landscapes. Scarcity can raise utility costs, require reuse CAPEX, constrain developments and damage relationships with host communities.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Heating, ventilation and air conditioning plant, chillers, boilers, kitchens, laundries, pools and water features
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Conference, exhibition and group-event customers using integrated resort facilities
Process-map item (customers): Hotel guests, restaurant patrons, theatre audiences and nightclub visitors attached to gaming properties

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Water and marine resources; water consumption and dischargessearch disclosure cards
GRI Water and effluentssearch disclosure cards
SASB water management metrics for properties in water-stressed regions

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Biodiversity, habitat and land-use impacts associated with hotel properties, resorts, golf facilities, beachfront development, car parks, exterior lighting and landscaped grounds, including mitigation, restoration and planning-condition management.

How it shows up in this industry

Some hotel portfolios include resorts, golf facilities, beachfront properties, landscaped grounds, car parks and expansion projects that can create land take, habitat fragmentation, beach pressure, light spill, run-off and irrigation impacts. Nature-based tourism locations depend on destination quality, making biodiversity management relevant to planning permissions, lender scrutiny and room-rate resilience.

Why it may be material

Materiality is highest for resorts, beachfront hotels, golf-related properties and developments near protected, coastal or culturally sensitive landscapes. For urban leased hotels with limited grounds it may be less material, but exterior lighting, car parks and landscaping can still affect local ecology.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Capital plans, asset adaptation budgets and investment approvals
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Swimming pools, spas, gyms, conference centres, car parks and landscaped grounds
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Labour shortages in housekeeping, kitchens and front office increasing wage pressure and retention risk
Process-map item (emerging_pressures): Rising insurance costs for coastal, flood-prone, wildfire-prone and storm-exposed properties
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
GRI GRI 304 Biodiversity, particularly for sites near protected areas or high biodiversity value areassearch disclosure cards
SASB Ecological Impacts, where applicable to resort and destination assets

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Adaptation of casino resorts, entertainment districts and digital gaming support infrastructure to extreme heat, water scarcity, flooding, coastal storms, wildfire smoke, power outages and other physical climate hazards affecting guests, workers and host communities.

How it shows up in this industry

Destination casino resorts may be coastal, desert, island, riverfront or waterfront properties with hotels, theatres, convention space, car parks, pools, kitchens, laundries, HVAC plant, data systems, emergency supplies and 24-hour operations. Heat, storms, floods, wildfire smoke, water scarcity and access-route disruption can halt gaming, hotel, convention and entertainment revenue while affecting guest and worker safety.

Why it may be material

Physical climate exposure depends on geography but can materially affect property insurance, business interruption cover, refurbishment CAPEX, debt covenants and asset valuations, particularly for destination resorts with high fixed assets, cooling loads, visible amenities and jurisdictional concentration.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Integrated resorts including hotels, restaurants, bars, theatres, nightclubs, spas, car parks and convention space
Process-map item (assets): Heating, ventilation and air conditioning plant, chillers, boilers, kitchens, laundries, pools and water features
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Conference, exhibition and group-event customers using integrated resort facilities

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Climate change adaptation and physical climate hazardssearch disclosure cards
GRI Climate-related operational impacts, water and local community disclosures may provide partial anchorssearch disclosure cards
SASB Casinos & Gaming energy, water and property exposure metrics may only partially capture climate resilience of assets

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees and contractors from casino floor, cash cage, hotel, restaurant, bar, security, cleaning, maintenance and surveillance work hazards, including second-hand smoke, alcohol-related disorder, violence, repetitive strain and fatigue from night work.

How it shows up in this industry

Dealers, croupiers, pit supervisors, cage cashiers, security staff, surveillance teams, cleaners, kitchen workers, hotel staff, slot technicians and customer service teams work in 24-hour venues with cash handling, alcohol service, crowded gaming floors, cleaning chemicals, repetitive dealing tasks and, in some jurisdictions, indoor smoking. Smoke-free expectations can require gaming floor redesign, ventilation changes and revised customer management.

Why it may be material

The operating model combines long opening hours, alcohol service, cash handling, surveillance and customer interactions on crowded gaming floors. Poor safety and working conditions can raise workers' compensation costs, absenteeism, turnover, liability claims, security incidents, union disputes and regulatory scrutiny.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may require capital expenditure to adapt assets, processes or infrastructure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on emergency responders?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Consumer outcome, complaint and product-impact records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Capital plans, asset adaptation budgets and investment approvals
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Heating, ventilation and air conditioning plant, chillers, boilers, kitchens, laundries, pools and water features
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Conference, exhibition and group-event customers using integrated resort facilities

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS Own workforce; health and safety, working time and working conditionssearch disclosure cards
GRI Occupational health and safety and employment practicessearch disclosure cards
SASB Casinos & Gaming workforce-related metrics may be limited; employee health and safety is a plausible link

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of food hygiene, allergen information, cold-chain integrity, catering controls and responsible alcohol service across leisure facility restaurants, bars, kiosks, vending, events and resort-linked hospitality.

How it shows up in this industry

Leisure facilities often operate high-volume kitchens, bars, restaurants, kiosks, vending points, event catering and resort hospitality under peak visitor conditions. Food and beverage operations involve chilled and frozen storage, allergen information, cooking oils, alcohol licensing, temporary event service and large numbers of children, families and organised groups.

Why it may be material

Foodborne illness, allergen exposure or alcohol licensing failures can cause direct harm to visitors and can rapidly damage trust in a destination. Enforcement, compensation claims, closure of catering outlets and loss of group bookings can be financially material, particularly where food and beverage is a significant revenue stream.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Food and beverage kitchens, cold stores, bars, kiosks and vending infrastructure
Process-map item (assets): Car parks, internal roads, shuttle buses, maintenance vehicles, piste groomers, golf carts and service yards
Process-map item (assets): Digital assets including booking platforms, access-control systems, queue management tools, CCTV, Wi-Fi networks and customer data systems
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Employees
Suppliers

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS Consumers and end-users: health and safetysearch disclosure cards
GRI Customer Health and Safetysearch disclosure cards
SASB food and beverage safety where relevant to customer safety

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention of injuries, fatalities and emergency harm to visitors using attractions and guest areas, including engineered safety controls, operating procedures, inspection, maintenance, lifeguarding, crowd management, emergency response and auditable safety assurance for insurers and regulators.

How it shows up in this industry

Leisure facilities operate engineered and high-footfall attractions such as roller coasters, water slides, ski lifts, gondolas, pools, pistes, marinas, adventure activities and event spaces. Safety depends on ride commissioning, preventive maintenance, non-destructive testing, operator competence, guest restrictions, lifeguarding, crowd controls, first aid, evacuation routes and ambulance access.

Why it may be material

A serious guest incident can cause fatalities or life-changing injuries, trigger closure orders, raise public liability insurance costs, reduce admissions and damage brand trust. The issue is core because leisure revenue depends on families, schools, tour groups and corporate clients believing that attractions are safe and professionally controlled.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Utilities plant including boilers, chillers, pumps, water treatment units, snowmaking systems, pool filtration and back-up generators
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (emerging_pressures): Higher guest expectations for real-time crowd information, digital ticketing, cashless payments and shorter queue times

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Consumers and end-users: personal safety and customer health and safetysearch disclosure cards
GRI Customer Health and Safety; Occupational Health and Safety where workers are affectedsearch disclosure cards
SASB customer safety and guest incident management

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of guests, visitors and users of hotel premises from injury, illness, unsafe facilities, poor food hygiene, unsafe water systems, inadequate accessibility, alcohol-related harm and physical security failures.

How it shows up in this industry

Hotels provide sleeping accommodation, restaurants, bars, breakfast buffets, banqueting, pools, spas, gyms, meeting rooms, event spaces, car parks and lifts to a transient public. Fire prevention, carbon monoxide controls, food hygiene, allergen control, legionella management, pool water quality, security monitoring, accessibility and alcohol-service controls are central to safe lodging services.

Why it may be material

Guest safety is core because hotels directly control premises, food service, water systems, fire prevention, access control and emergency response. Failures can immediately harm guests, visitors, staff and emergency responders and can lead to closure orders, litigation, licence loss, insurance increases and brand damage.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Community engagement, grievance and impact records
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Guest rooms, suites, bathrooms, corridors, lobbies and back-of-house service areas
Process-map item (assets): Franchise brands, management contracts, loyalty programmes, trademarks and guest review profiles
Process-map item (assets): Security systems including CCTV, access control, fire detection, sprinklers and emergency lighting
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Guest demand for low-carbon stays, plastic reduction, plant-rich menus and transparent sustainability claims

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users: health, safety, personal security and inclusionsearch disclosure cards
GRI GRI 416 Customer Health and Safety, with some worker-safety elements potentially linked tosearch disclosure cards
GRI GRI 403search disclosure cards
SASB SASB Hotels & Lodging customer welfare, safety or security alignment requires confirmation

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Health, safety, fair employment conditions and dignity at work for hotel employees and on-site workers in housekeeping, kitchens, maintenance, security, front office, bars, laundry and events.

How it shows up in this industry

Hotel work includes housekeeping, room cleaning, linen changes, kitchen work, bar service, maintenance, security, front office and event support. Workers face shift work, night work, cleaning chemicals, disinfectants, laundry handling, manual handling, hot kitchens, slips, harassment and seasonal occupancy peaks, while labour shortages intensify wage pressure and workloads.

Why it may be material

Hotels are labour-intensive service businesses where worker wellbeing directly affects room availability, cleaning quality, food service, guest safety and review scores. Staff shortages, turnover, injury, working time breaches, wage claims and harassment can lead to operating cost increases, service disruption, litigation and reputational damage.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
Could this topic change operating costs or the cost of controls and remediation?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Insurance coverage, premium, exclusion and claims records
Process-map item (assets): Laundry rooms, linen stores, housekeeping carts and waste sorting areas
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Labour shortages in housekeeping, kitchens and front office increasing wage pressure and retention risk
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (emerging_pressures): Heatwaves increasing cooling loads and affecting outdoor leisure, worker safety and guest comfort

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
GRI GRI 401 Employmentsearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 405 Diversity and Equal Opportunity,search disclosure cards
GRI GRI 406 Non-discriminationsearch disclosure cards
SASB Labour Practices

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over gambling advertising, bonuses, free play, loyalty targeting, VIP hosting, junkets where permitted and affiliate acquisition so that promotions do not exploit vulnerable customers, mislead on odds or returns, or encourage harmful play.

How it shows up in this industry

Gaming operators acquire and retain players through loyalty databases, complimentary rooms, meals, free play, cashback, bonuses, odds promotions, media partners, affiliates and VIP hosts across casino floors, sportsbooks and online betting. Regulatory scrutiny is increasing around inducements, misleading bonus terms and personalised offers that prolong play among vulnerable customers.

Why it may be material

Promotional systems are major revenue levers in competitive sports betting and iGaming markets, but can intensify gambling, mislead customers on wagering requirements and normalise gambling among vulnerable groups. Poor controls can lead to enforcement, advertising restrictions, customer redress and reputational loss.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (customers): Loyalty scheme members targeted with complimentary rooms, meals, free play and tier benefits
Process-map item (customers): Payment providers, affiliates and media partners participating in customer acquisition channels
Process-map item (emerging_pressures): Tighter affordability checks, loss limits and duty-of-care expectations for online and land-based gambling
Process-map item (emerging_pressures): Expansion of legal sports betting and iGaming creating more competition, advertising scrutiny and cross-border compliance risk

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Media
NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users; information-related impacts and responsible marketingsearch disclosure cards
GRI Marketing communications and customer health and safety where promotional practices affect consumerssearch disclosure cards
SASB Casinos & Gaming responsible gaming and advertising-related customer protection areas may partly capture promotional practices

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of gambling-related harm across land-based casino floors, sportsbooks, online gaming and mobile betting, including affordability checks, limits, self-exclusion, staff intervention, customer support referrals and controls over fast-cycle or high-intensity play.

How it shows up in this industry

Casino floors, sportsbooks, online casino games and mobile betting platforms can combine fast-cycle play, jackpots, in-play markets, digital wallets, loyalty rewards and VIP hosting. Operators depend on credible harm-prevention controls across account registration, wallet management, pit supervision, staff intervention, self-exclusion administration and customer support referrals.

Why it may be material

The gambling product itself can create indebtedness, addiction-related mental health harm, family stress and lost productivity. Responsible gambling performance is also central to licence security, civil litigation exposure, investor confidence and public legitimacy in jurisdictions tightening affordability and duty-of-care expectations.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Sportsbook counters, odds display boards, trading rooms and self-service betting kiosks
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (assets): Player loyalty databases, customer relationship management systems and behavioural analytics models
Process-map item (customers): Payment providers, affiliates and media partners participating in customer acquisition channels
Process-map item (emerging_pressures): Tighter affordability checks, loss limits and duty-of-care expectations for online and land-based gambling

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users; product and service-related impacts on end-userssearch disclosure cards
GRI Customer health and safety, marketing communications and socio-economic impacts where gambling harm is addressedsearch disclosure cards
SASB responsible gaming and customer welfare topics

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection, competence and working conditions of seasonal, part-time, contracted and specialist workers who operate and maintain attractions, food service, cleaning, security, grounds and guest support functions.

How it shows up in this industry

Leisure facilities rely on seasonal, part-time and contracted workers in safety-sensitive roles, including ride operation, lifeguarding, ski instruction, food preparation, cleaning, security, engineering maintenance, landscaping and guest services. Workers face hazards from machinery, lock-out activities, water rescue, kitchen heat, knives, chemicals, working at height, crowd confrontation, night events and weather exposure.

Why it may be material

Labour shortages in lifeguarding, ride engineering, hospitality and security can restrict attraction capacity, opening hours and emergency response. Inadequate training, excessive working time or weak contractor controls can harm workers and contribute to guest incidents, enforcement, compensation claims, higher insurance and reputational damage in local labour markets.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach emergency responders.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (emerging_pressures): Labour shortages in seasonal operations, lifeguarding, ride engineering, hospitality and guest security

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Contractors
Customers / end-users
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS Own workforce: working conditions, health and safety and trainingsearch disclosure cards
GRI Occupational Health and Safety; Employment; Training and Educationsearch disclosure cards
SASB labour practices and employee health and safety where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Inclusive and safe access to leisure facilities for disabled guests, older people, neurodivergent visitors, children and other vulnerable groups, including physical access, digital access, staff support, safeguarding and evacuation arrangements.

How it shows up in this industry

Leisure facilities serve families, schools, youth groups, older people, disabled guests and neurodivergent visitors through ticketing, admissions, queues, rides, pools, restaurants, resort-linked hotels, toilets, changing rooms, car parks and emergency routes. Accessibility depends on booking systems, signage, staff support, attraction restrictions, evacuation planning and safeguarding procedures.

Why it may be material

Accessibility failures can exclude or endanger disabled guests, older people, neurodivergent visitors and children. The topic can be financially material through discrimination claims, retrofit costs, lost group bookings and reputational harm, while inclusive design can broaden customer reach.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (emerging_pressures): Higher guest expectations for real-time crowd information, digital ticketing, cashless payments and shorter queue times
Process-map item (emerging_pressures): Labour shortages in seasonal operations, lifeguarding, ride engineering, hospitality and guest security

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users: social inclusion, non-discrimination and personal safetysearch disclosure cards
GRI Customer Health and Safety; Diversity and Equal Opportunity as proxy areassearch disclosure cards
SASB customer safety and access-related issues may require sector-specific interpretation

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Effects of hotel operations, events and visitor flows on nearby residents, destination communities, housing affordability, cultural sites, local amenity and municipal infrastructure, including grievance responsiveness and consultation.

How it shows up in this industry

Hotels generate neighbourhood effects through guest arrivals by car, taxi, coach and shuttle, event logistics, bars, banqueting, plant-room noise, kitchen odours, exterior lighting and waste collection. In cities, heritage areas, islands and resort towns, lodging demand can affect housing affordability, seasonal employment patterns, cultural sites and peak loads on municipal water, sewage, electricity, transport and waste services.

Why it may be material

Community impacts are material where hotels cluster in dense urban, coastal, heritage or resort destinations. Community opposition, tourism taxes, event licence conditions, visitor controls or planning objections can constrain revenue, reduce permission for extensions or events and affect the attractiveness of the destination on which hotels depend.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach consumers.
Potential effects may reach ecosystems.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Consumer outcome, complaint and product-impact records
Biodiversity, habitat and ecosystem-impact evidence
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Operating-cost records and budgets linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Labour shortages in housekeeping, kitchens and front office increasing wage pressure and retention risk
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (external_impacts): Land take and habitat pressure from resorts, golf facilities, beachfront development and landscaping
Process-map item (external_impacts): Social impacts on housing affordability, seasonal employment patterns and cultural sites in tourism destinations

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
GRI GRI 413 Local Communities, with tourism carrying-capacity context requiring expert reviewsearch disclosure cards
SASB destination and ecological impact topics may only partially capture community amenity

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Fair employment practices for casino and integrated resort workforces, including wages, scheduling, training, career progression, diversity and inclusion, employee relations and local employment contribution.

How it shows up in this industry

Casino resorts rely on large front-line workforces, including dealers, croupiers, slot technicians, security officers, cage cashiers, hotel staff, restaurant and bar teams, cleaners, surveillance staff, compliance personnel and event workers. Service quality, game integrity, responsible gambling interventions and hospitality revenue depend on trained, stable and fairly scheduled employees.

Why it may be material

Labour availability and skills are material to 24-hour casino and resort operations. Poor workforce practices can increase turnover, recruitment costs, service disruption, union conflict and reputational criticism, while strong training and local hiring can improve service quality and host-community support.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Trade unions.
The source places the pathway in Own operations.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (customers): Local adult gamblers using slot machines, table games, bingo, poker rooms and sportsbooks
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Travel agents, tour operators and event organisers packaging casino resort visits
Process-map item (emerging_pressures): Water stress in destination casino markets with pools, fountains, golf courses and large hotel inventories

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities
Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS Own workforce; working conditions, equal treatment, training and skills developmentsearch disclosure cards
GRI Employment, training and education, diversity and equal opportunity, and labour-management relationssearch disclosure cards
SASB Casinos & Gaming workforce and labour-related operating metrics may provide partial context

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of local amenity and community wellbeing around casino resorts, gaming precincts and entertainment districts, including traffic, parking, coach movements, light, noise, late-night activity, public safety perceptions, consultation and grievance response.

How it shows up in this industry

Large casino resorts and gaming-led entertainment districts attract customers by private car, taxi, ride-hailing, coach, rail, cruise ship and air travel. Integrated resorts often include theatres, nightclubs, bars, restaurants, car parks, hotels and convention space, creating concentrated late-night activity, exterior lighting, concerts, events, parking demand and local reliance on visitation and gaming tax receipts. Planning consents, casino licences, operating hours, policing arrangements and host-community agreements can make local amenity a visible issue for urban, waterfront, tourism and tribal gaming locations.

Why it may be material

Community amenity effects are strongest in dense urban areas, waterfront developments, tribal or municipal host jurisdictions and tourism districts with concentrated night-time activity. Local acceptance can influence planning approvals, licence renewal, operating hours, policing arrangements, concession relationships, security costs and destination reputation, while poor grievance handling can intensify resident opposition.

Impact pathway

Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
Could this topic affect demand, pricing, market access or revenue?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (customers): Local adult gamblers using slot machines, table games, bingo, poker rooms and sportsbooks
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Travel agents, tour operators and event organisers packaging casino resort visits
Process-map item (emerging_pressures): Investor and lender scrutiny of social harm, anti-money laundering controls and licence dependence

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS Affected communities; community wellbeing, engagement and local impactssearch disclosure cards
GRI Local communities and indirect economic impactssearch disclosure cards
SASB Casinos & Gaming may address regulatory and social impact aspects indirectly

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of the effects of visitor volumes, events, transport, noise, light, alcohol service and local infrastructure pressure on neighbouring communities and local authorities.

How it shows up in this industry

Large leisure destinations generate concentrated arrivals by private cars, coaches, shuttle buses, cable cars, ferries and pedestrian routes. Fireworks, concerts, evening events, internal roads, car parks, alcohol service, security incidents, seasonal crowds and pressure on public transport or local health systems can materially affect community acceptance and planning outcomes.

Why it may be material

Community tolerance can determine planning approvals, event permissions, opening hours and expansion prospects for theme parks, resorts, entertainment venues, marinas and ski areas. Local authority conditions on parking, public transport, noise, lighting or event days can directly affect visitor capacity and revenue.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach consumers.
Potential effects may reach emergency responders.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What evidence shows that customer demand is changing?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Visitor buildings including ticket offices, hotels linked to resorts, restaurants, changing rooms, toilets, first-aid rooms and retail units
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (customers): Travel agents, online travel platforms and destination management companies selling packages

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS Affected communitiessearch disclosure cards
GRI Local Communities; Indirect Economic Impacts where local infrastructure and employment are relevantsearch disclosure cards
SASB community and destination impacts where applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Labour rights, modern slavery prevention and decent working conditions for outsourced, agency and supplier workers who provide hotel cleaning, laundry, catering, security, maintenance, events and related services.

How it shows up in this industry

Hotels rely on agency staff and outsourced providers for housekeeping, off-site laundry, catering, security, events, maintenance, waste handling and peak-season labour. Migrant and agency workers may deliver core hotel services through central purchasing organisations, brand-approved suppliers and local spot markets, creating exposure to underpayment, excessive hours, recruitment fee debt and weak grievance access.

Why it may be material

The topic is material where hotels use outsourced labour for core service delivery, especially in low-wage, seasonal or migrant-worker contexts. Poor due diligence can harm workers and create modern slavery reporting failures, wage compliance liabilities, contract termination by corporate buyers and disruption to service quality.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach contractors.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Business partners, Suppliers, Trade unions, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Contractor working-condition, incident and engagement records
Workforce, health and safety, engagement and grievance records
Provision, claim, penalty, remediation and contingent-liability records
Operating-cost records and budgets linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Laundry rooms, linen stores, housekeeping carts and waste sorting areas
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Labour shortages in housekeeping, kitchens and front office increasing wage pressure and retention risk
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (emerging_pressures): Water scarcity in resort destinations driving limits on pools, irrigation, laundry and guest consumption

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Suppliers
Trade unions
Value chain workers

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S2 Workers in the value chainsearch disclosure cards
GRI GRI 408 Child Laboursearch disclosure cards
GRI GRI 409 Forced or Compulsory Labour,search disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB Labour Practices and supply chain management considerations

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Safeguarding systems to prevent, identify and respond to exploitation, trafficking, domestic abuse and other high-harm misuse of hotel rooms, public areas, booking practices and event spaces.

How it shows up in this industry

Hotel rooms, long-stay accommodation, night-time check-ins, third-party bookings, CCTV, access control, housekeeping observations and security teams place lodging operators in a distinctive position to identify misuse of premises for trafficking, sexual exploitation, domestic abuse, drug activity or unauthorised parties.

Why it may be material

This is a distinct human-rights issue because hotel rooms can provide anonymity and temporary space for exploitation. Materiality rises for properties with high transient occupancy, limited night staffing, weak identity checks, outsourced housekeeping, fragmented franchise oversight or locations near transport hubs and entertainment districts.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Guest rooms, suites, bathrooms, corridors, lobbies and back-of-house service areas
Process-map item (assets): Commercial kitchens, restaurants, bars, banqueting halls and room-service facilities
Process-map item (assets): Franchise brands, management contracts, loyalty programmes, trademarks and guest review profiles
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Guest demand for low-carbon stays, plastic reduction, plant-rich menus and transparent sustainability claims

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users,search disclosure cards
ESRS ESRS S3 Affected communities where community safety is implicatedsearch disclosure cards
GRI GRI 408 Child Laboursearch disclosure cards
GRI GRI 409 Forced or Compulsory Laboursearch disclosure cards
GRI GRI 410 Security Practicessearch disclosure cards
GRI GRI 413 Local Communities may be relevant by analogysearch disclosure cards
SASB SASB Hotels & Lodging has limited explicit coverage; customer welfare and legal risk may be a proxy

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of legal compliance, ethical conduct, internal controls, inspection integrity and whistleblowing across the licences, permits and safety-critical obligations that enable leisure facilities to operate.

How it shows up in this industry

Leisure facilities operate under multiple permissions and inspection regimes covering amusement devices, passenger ropeways, health and safety, fire safety, public assembly occupancy, food hygiene, allergen information, alcohol licensing, pool water quality, environmental permits, planning approvals, employment, accessibility and data protection. The value of operating licences, safety certifications, franchise rights and brand reputation depends on robust compliance controls.

Why it may be material

Non-compliance can lead to closure orders, licence suspension, enforcement, fines, litigation, financing concerns and loss of confidence from insurers, schools, tour operators and local authorities. Ethical weaknesses in inspection, procurement, permitting or incident reporting can amplify safety and reputational consequences.

Impact pathway

Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence shows current or anticipated financial effects on the organisation?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
Could this topic affect demand, pricing, market access or revenue?
Could this topic change operating costs or the cost of controls and remediation?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (emerging_pressures): Greater public sensitivity to overtourism, noise, traffic congestion and the social licence of large visitor destinations
Process-map item (emerging_pressures): Adoption of electric maintenance fleets, battery storage, heat pumps, low-carbon snowmaking and smart building controls

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Business conduct; corporate culture; corruption and bribery; protection of whistleblowerssearch disclosure cards
GRI Anti-corruption; compliance with laws and regulationssearch disclosure cards
SASB regulatory compliance and licence-to-operate matters where material

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Protection and responsible use of guest, employee and operational data processed through digital booking, access, payment, surveillance, queue management, loyalty and customer communication systems, together with cyber resilience of revenue-critical digital operations.

How it shows up in this industry

Leisure facilities increasingly use online booking, dynamic pricing feeds, mobile tickets, cashless payments, access-control systems, CCTV, Wi-Fi, queue management tools, location-enabled apps, wearable bands, loyalty schemes and, in some cases, facial recognition or analytics. These systems process visitor profiles, payment records, children’s data, incident logs, images, location information and marketing data at high volumes.

Why it may be material

Digital systems are revenue-critical because admissions, payments, guest communications and capacity management rely on them. Breaches can create fines, compensation claims, cyber insurance escalation and loss of customer trust, while outages can cause immediate lost sales and crowd-management disruption at peak times.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Digital assets including booking platforms, access-control systems, queue management tools, CCTV, Wi-Fi networks and customer data systems
Process-map item (assets): Intangible assets including operating licences, brand reputation, franchise rights, event rights, safety certifications and customer loyalty schemes
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (customers): Corporate clients booking team-building events, hospitality boxes, private venue hire or conferences

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Media
Regulators

Standards to check

ESRS Consumers and end-users: privacy and information-related impacts; Business conduct where governance controls applysearch disclosure cards
GRI Customer Privacysearch disclosure cards
SASB data security and customer privacy where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Controls that protect gaming licences and concession rights by preventing money laundering, sanctions breaches, fraud, tax misstatement, organised-crime misuse and regulatory reporting failures across land-based casinos, sportsbooks and online wagering channels.

How it shows up in this industry

Casinos handle cash cages, count rooms, vaults, automated teller machines, chips, vouchers, jackpot payments, refunds, digital wallets, bank transfers and card transactions. Market access depends on jurisdiction-specific gaming licences, concession rights, authorised equipment, accurate reporting to gambling regulators and financial intelligence agencies, and compliance with regimes such as the UK Gambling Act 2005, UK Money Laundering Regulations, EU Anti-Money Laundering Directives, FinCEN casino rules and Macau, Nevada and Singapore gaming requirements.

Why it may be material

The right to operate is licence-dependent and cash-rich gaming channels can be misused for money laundering, sanctions breaches, fraud, tax evasion and organised crime. Control failures can result in fines, monitorships, licence suspension or revocation, banking restrictions, insurance exclusions, asset impairment and harm to public revenue integrity.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach emergency responders.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (assets): Player loyalty databases, customer relationship management systems and behavioural analytics models
Process-map item (assets): Data centres, cloud hosting arrangements, fibre links, point-of-sale systems and payment gateways
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS Business conduct, anti-corruption, anti-bribery, whistleblowing, internal controls and regulatory compliancesearch disclosure cards
GRI Anti-corruption, compliance, tax and business conduct disclosures where applicablesearch disclosure cards
SASB money laundering controls, internal controls, regulatory actions and gaming compliance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of guest, employee, payment, reservation and loyalty data and resilience of hotel digital systems, including booking engines, property management systems, channel managers, point-of-sale systems, customer databases, Wi-Fi, access-control interfaces and third-party platform connections.

How it shows up in this industry

Hotels process reservations, identity documents, deposits, payment cards, Wi-Fi access, complaints, loyalty activity and guest preferences through property management systems, booking engines, channel managers, point-of-sale terminals, customer databases, cloud providers and online travel agency interfaces. Fragmented franchise systems and third-party platform integrations increase privacy and cyber exposure.

Why it may be material

Guest data flows are central to reservations, check-in, room allocation, payments, pricing, loyalty schemes and online reputation. A compromise can cause identity theft, payment fraud, privacy loss and digital service disruption, while also creating regulatory penalties, litigation, remediation costs, cyber insurance increases and loss of direct-booking trust.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Downstream-user outcome, complaint and product-use evidence
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Guest rooms, suites, bathrooms, corridors, lobbies and back-of-house service areas
Process-map item (assets): Point-of-sale systems, property management systems, booking engines, channel managers and customer relationship databases
Process-map item (assets): Franchise brands, management contracts, loyalty programmes, trademarks and guest review profiles
Process-map item (assets): Security systems including CCTV, access control, fire detection, sprinklers and emergency lighting
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Media
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-users for privacy-related impacts, with governance aspects linked tosearch disclosure cards
ESRS ESRS G1 where relevantsearch disclosure cards
GRI GRI 418 Customer Privacysearch disclosure cards
SASB Customer Privacy and Data Security

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Protection of gaming platforms, player wallets, loyalty databases, surveillance data, payment systems, geolocation tools and digital betting infrastructure from cyber attack, misuse, outages and unlawful data processing.

How it shows up in this industry

Online gambling, mobile sports betting, loyalty databases, facial recognition systems, payment gateways, cloud hosting, point-of-sale systems, self-service kiosks, CCTV networks and player wallets hold high-value personal, behavioural, biometric and financial data. Outages or breaches can stop bet acceptance, settlement, withdrawals, jackpot payments, cage operations and mandatory reporting under GDPR, UK GDPR, PCI DSS and gaming authority requirements.

Why it may be material

Cyber and data failures can create immediate customer harm through identity theft, account takeover, frozen balances and disclosure of gambling behaviour. They also trigger privacy enforcement, customer claims, platform downtime, insurance escalation, remediation CAPEX, licence scrutiny and reputational damage to trusted gaming brands.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach workers.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Employees.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Sportsbook counters, odds display boards, trading rooms and self-service betting kiosks
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (assets): Player loyalty databases, customer relationship management systems and behavioural analytics models
Process-map item (assets): Data centres, cloud hosting arrangements, fibre links, point-of-sale systems and payment gateways

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Consumers and end-users; privacy, personal safety and information-related impacts, with governance links to business conductsearch disclosure cards
GRI Customer privacy and data protectionsearch disclosure cards
SASB data security, customer privacy and technology reliability disclosures

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and due diligence over casino and gaming suppliers, contractors and business partners whose services affect game integrity, customer acquisition, payment security, site safety, labour conditions, environmental handling and licence compliance.

How it shows up in this industry

Casino and gaming operators rely on regulated gaming machine manufacturers, card and dice suppliers, chip and voucher controls, odds feeds, cloud platforms, geolocation and identity verification providers, payment processors, cash-in-transit firms, security services, affiliates, food and alcohol distributors, laundry contractors, construction contractors and waste recyclers. Supplier failures can affect game integrity, platform availability, customer acquisition, labour conditions, security and environmental handling of waste streams.

Why it may be material

Complex supplier relationships are material because casino licences, game integrity, technology resilience, payment continuity, responsible marketing and waste handling depend on third parties. Weak due diligence can lead to supplier misconduct, unauthorised gaming equipment, affiliate breaches, labour abuses, sanctions exposure, cyber vulnerabilities and service interruption.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach workers.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Workforce, health and safety, engagement and grievance records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Cash cages, count rooms, vaults, automated teller machines and secure chip inventories
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Hotel guests, restaurant patrons, theatre audiences and nightclub visitors attached to gaming properties

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS Workers in the value chain and business conduct, including supplier relationships and payment practicessearch disclosure cards
GRI Supplier social assessment, procurement practices, occupational health and safety, and waste where supplier impacts are relevantsearch disclosure cards
SASB Casinos & Gaming supplier, technology, game integrity and regulatory compliance matters may be reflected indirectly

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of lobbying, political contributions, trade association activity and public policy positions in relation to gambling regulation, online betting expansion, advertising controls, affordability checks, gaming taxation, smoke-free rules and licence frameworks.

How it shows up in this industry

Casino and gaming operators have strong incentives to engage on licence conditions, gaming duties, sports betting expansion, iGaming authorisation, advertising rules, affordability checks, smoking exemptions, tax rates and concession terms. Public policy engagement can shape protections for customers, workers and host communities as well as the economics of licensed gaming markets.

Why it may be material

Public policy engagement is material because regulatory settings directly affect market access, gross gaming revenue margins, customer protection rules and workplace conditions. Misalignment between lobbying positions and public responsible-gambling or workforce commitments can create reputational, investor and regulatory trust concerns.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Casino floors with slot machines, electronic gaming terminals, table-game pits, roulette wheels, card shufflers and dice tables
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications
Process-map item (customers): Tourists and leisure travellers visiting casino resorts and entertainment districts
Process-map item (customers): Hotel guests, restaurant patrons, theatre audiences and nightclub visitors attached to gaming properties

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

Affected communities

Users of the information

Board / management
Investors / creditors
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS Business conduct; political engagement, lobbying activities and business conduct culturesearch disclosure cards
GRI Public policy and political contributionssearch disclosure cards
SASB Casinos & Gaming regulatory compliance and licence dependence disclosures may provide indirect context

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of pre-booking and sales-channel hotel claims so that sustainability attributes, eco-labels, low-carbon stay statements, plastic reduction claims, ratings, amenities, accessibility-feature descriptions and service availability statements are accurate, substantiated and not misleading at the point of customer choice.

How it shows up in this industry

Hotels sell rooms through direct websites, mobile apps, call centres, online travel agencies, metasearch platforms, global distribution systems, corporate booking tools and loyalty programmes. Green filters, eco-labels, carbon estimates, plastic reduction messages, menu claims, accessibility-feature descriptions, star ratings and amenity listings can influence guest and corporate travel-buyer choices before arrival.

Why it may be material

Claims integrity is increasingly material because guests and corporate travel buyers compare accommodation using online content, ratings, sustainability badges and accessibility-feature information before booking. Unsupported or inaccurate pre-booking claims can mislead customers, undermine credible sustainable tourism schemes and expose hotel brands to consumer protection action, greenwashing enforcement and reputational damage.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
The source places the pathway in Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Point-of-sale systems, property management systems, booking engines, channel managers and customer relationship databases
Process-map item (customers): Long-stay guests, serviced apartment users and relocation clients
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Investor and lender scrutiny of climate transition plans, stranded building risk and green lease arrangements
Process-map item (emerging_pressures): Guest demand for low-carbon stays, plastic reduction, plant-rich menus and transparent sustainability claims

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Business partners
Customers / end-users

Users of the information

Board / management
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S4 Consumers and end-users where customer information is affectedsearch disclosure cards
GRI GRI 417 Marketing and Labellingsearch disclosure cards
SASB SASB Hotels & Lodging has limited explicit coverage of sustainability marketing claim integrity

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of supplier standards, due diligence, traceability and contract controls for hotel procurement and outsourced services across food, linen, amenities, chemicals, furniture, maintenance, laundry, waste and digital service providers.

How it shows up in this industry

Hotels procure food and beverages, fresh produce, meat, seafood, dairy, alcohol, linen, towels, uniforms, mattresses, toiletries, cleaning chemicals, pool treatment chemicals, furniture, fixtures, equipment, maintenance parts, waste collection, laundry, digital services and contracted labour through central purchasing organisations, brand-approved suppliers and local spot markets. Supplier governance affects service continuity, claim integrity, safety, ethical procurement and brand standards across owned, managed and franchised properties.

Why it may be material

Supplier due diligence is material because hotels depend on large volumes of consumables, outsourced services and refurbishment materials that affect guest safety, labour standards, environmental claims and operating continuity. Weak supplier governance can create product safety failures, unethical sourcing allegations, contract disruption and inconsistent standards across franchised or managed properties.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Laundry rooms, linen stores, housekeeping carts and waste sorting areas
Process-map item (assets): Franchise brands, management contracts, loyalty programmes, trademarks and guest review profiles
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (external_impacts): Wastewater containing detergents, oils, food residues, pool chemicals and cleaning agents

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S2 Workers in the value chain, with environmental links tosearch disclosure cards
ESRS ESRS E2 /E5 where supplier inputs are materialsearch disclosure cards
GRI GRI 204 Procurement Practicessearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
SASB SASB Hotels & Lodging supplier management alignment may be indirect and should be confirmed

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of supplier, concessionaire and outsourced service risks in leisure facilities, including contractual requirements, screening, audits and corrective actions for safety, labour rights, product quality, waste, data, chemicals and responsible procurement.

How it shows up in this industry

Leisure facilities depend on diverse suppliers and partners for food, beverages, alcohol, merchandise, uniforms, linens, towels, packaging, pool chemicals, spare parts, ride maintenance, specialist engineering inspection, cleaning, security, IT, laundering, waste haulage and event production. Concessionaires and sponsors often operate within the guest experience, making their conduct visible to visitors and regulators.

Why it may be material

Supplier or concessionaire failures can affect food safety, product quality, worker welfare, waste performance, chemical handling, data security and guest trust. Contracting models can transfer operational activities without transferring reputational or legal exposure, especially for branded merchandise, outsourced cleaning, security and event partners.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Theme park rides, roller coasters, water slides, ski lifts, gondolas and other guest attractions requiring engineered safety controls
Process-map item (assets): Food and beverage kitchens, cold stores, bars, kiosks and vending infrastructure
Process-map item (assets): Car parks, internal roads, shuttle buses, maintenance vehicles, piste groomers, golf carts and service yards
Process-map item (customers): Day visitors, families and tourists purchasing admission, ride access, activity packages or event tickets
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Customers / end-users
Suppliers
Value chain workers

Users of the information

Board / management
NGOs / civil society
Regulators

Standards to check

ESRS Workers in the value chain; business conduct and supplier relationshipssearch disclosure cards
GRI Supplier Social Assessment; Procurement Practices; forced or compulsory labour where relevantsearch disclosure cards
SASB supplier and concessionaire due diligence may be indirect or company-specific

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of hotel-sector public policy engagement, lobbying, trade association positions and political contributions on regulations that affect hotel portfolios, destinations and communities.

How it shows up in this industry

Hotel groups and trade associations engage with local and national policy on planning permissions, tourism taxes, short-term-let restrictions, licensing, labour rules, accessibility, building energy performance and destination management. These positions can shape room supply, visitor flows, operating costs, community acceptance and the pace of decarbonisation across hotel portfolios.

Why it may be material

The issue is material where hotel operators influence regulation that affects their own revenue and community footprint, especially in destinations facing overtourism, housing pressure, water stress or building energy upgrades. Misalignment between public sustainability commitments and lobbying positions can damage trust with regulators, residents, investors and corporate customers.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (emerging_pressures): Mandatory building energy performance standards and carbon disclosure requirements for hotel portfolios
Process-map item (emerging_pressures): Restrictions on short-term lets and tourism taxes altering destination demand and hotel pricing
Process-map item (external_impacts): Social impacts on housing affordability, seasonal employment patterns and cultural sites in tourism destinations
Process-map item (financial_channels): Insurance premiums, deductibles and exclusions for flood, storm, fire, public liability and business interruption
Process-map item (impact_channels): Local residents affected by tourism crowding, noise, traffic, waste, housing pressure and employment opportunities

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners

Users of the information

Board / management
Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conduct: political influence and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
SASB SASB Hotels & Lodging does not consistently isolate public policy engagement; mapping may be indirect

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Business-model dependent
Entity-specific validation required
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy, lobbying, trade association and planning engagement that shapes leisure facility permissions, infrastructure, safety requirements, water use, land development and destination management.

How it shows up in this industry

Large leisure destinations depend on planning permission, zoning, public assembly rules, event approvals, alcohol licensing, transport access, visitor infrastructure and sometimes public tourism promotion. Engagement with local authorities, trade associations and destination management bodies can influence conditions for expansion, traffic management, water use, safety regulation and operating hours.

Why it may be material

Policy and planning engagement can materially affect expansion approvals, event calendars, transport access, mitigation obligations and community trust. Misaligned or opaque lobbying on water-intensive attractions, land-use change, safety rules or operating restrictions can create reputational and governance concerns.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach consumers.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Affected communities, Business partners.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Consumer outcome, complaint and product-impact records
Workforce, health and safety, engagement and grievance records
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Funding terms, lender or investor requirements and cost-of-capital analysis
Process-map item (customers): Hotel guests and resort residents using bundled leisure facilities
Process-map item (customers): Travel agents, online travel platforms and destination management companies selling packages
Process-map item (emerging_pressures): Greater public sensitivity to overtourism, noise, traffic congestion and the social licence of large visitor destinations
Process-map item (financial_channels): Insurance costs, deductibles and exclusions linked to ride incidents, drowning risks, extreme weather, property damage and public liability
Process-map item (financial_channels): Market access through tour operators, schools, corporate clients and public bodies requiring safety, safeguarding and sustainability credentials

It may be less material when…

Entity-specific evidence does not show meaningful scale, exposure or effects.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Business partners

Users of the information

Board / management
Investors / creditors
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS Business conduct: political engagement and lobbying activitiessearch disclosure cards
GRI Public Policysearch disclosure cards
SASB public policy and planning engagement may be company-specific rather than metric-specific

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Accountability for artificial intelligence and algorithmic systems that classify players, personalise incentives, set odds, flag harmful play or trigger account interventions, including explainability, consent, bias testing, audit trails and human review.

How it shows up in this industry

Casino and betting operators use loyalty databases, player wallets, geolocation tools, identity verification, sportsbook odds models and behavioural analytics to personalise offers, detect harmful play, manage trading exposures and trigger account interventions. These systems can also intensify play through targeted prompts or produce opaque decisions on restrictions, bonuses or interventions under data protection and gambling licensing regimes.

Why it may be material

Artificial intelligence is becoming central to online gambling, sports betting trading rooms and casino loyalty management, while regulators and claimants increasingly scrutinise automated profiling, consent, explainability and fairness. Materiality is higher where customer acquisition, retention or safer-gambling controls depend on behavioural models.

Impact pathway

Potential effects may reach consumers.
Affected stakeholder groups identified in the source include Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

Consumer outcome, complaint and product-impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Sportsbook counters, odds display boards, trading rooms and self-service betting kiosks
Process-map item (assets): Cash cages, count rooms, vaults, automated teller machines and secure chip inventories
Process-map item (assets): Online gambling and mobile betting platforms, player wallets, geolocation tools and identity verification systems
Process-map item (assets): Player loyalty databases, customer relationship management systems and behavioural analytics models
Process-map item (assets): Gaming licences, concession rights, brand names, proprietary odds models and supplier certifications

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Customers / end-users

Users of the information

Board / management
Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS Consumers and end-users and business conduct where automated decisions affect customer welfaresearch disclosure cards
GRI Customer privacy and marketing communications topic areassearch disclosure cards
SASB Casinos & Gaming does not clearly isolate algorithmic profiling governance from broader responsible gaming or data security topics

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Which topics should you investigate first?

Initial screening

Start here

Check if applicable

Emerging issues

Candidate topics — Hotels, Restaurants, Leisure and Tourism Services

Energy use and operational greenhouse gas emissions Casinos & Gaming Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Hotel building energy performance and decarbonisation Hotels & Lodging Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Hotel food, amenity and refurbishment waste circularity Hotels & Lodging Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Hotel water stewardship and wastewater quality Hotels & Lodging Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Physical climate resilience of leisure assets Leisure Facilities Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Visitor waste, circularity and controlled residues Leisure Facilities Matched to profile Start here Strong signal

What this topic covers

How it shows up in this industry

Why it may be material

Impact pathway

Financial pathway

Questions to test

Evidence to collect

It may be less material when…

Affected stakeholders

Users of the information

Standards to check

Water availability, use and effluent management Leisure Facilities Matched to profile Start here Strong signal

What this topic covers