Garefalakis, Alexandros; Stratidaki, Filia; Angelaki, … - In: International Journal of Financial Studies : open … 14 (2026) 3, pp. 1-27
This study investigates the financial and strategic implications of ESG implementation in the hotel sector, focusing on cost structures, stakeholder engagement, and risk-related outcomes. Empirical evidence remains limited in tourism-intensive economies, particularly regarding operational...