Sustainability integration: Aligning organisational needs and stakeholder requests

The research aims to address the fragile concept of sustainability integration between performance
management systems and sustainability reporting. The project provides a conceptual framework
called the Materiality Balanced Scorecard and studies its value in the hospitality industry in the
context of ‘what it is,' ‘what ought to be,' and ‘what prevents change’. It does so by, first identifying
the discourse of sustainability reports of the hospitality industry on stakeholder-related matters and
implications for accountability. And second, by interviewing CSR managers of the hospitality industry,
scholars and practitioners on the process of defining, implementing, monitoring and reporting a
sustainability strategy and the implications of such choices for stakeholder accountability and
organisations legitimacy. The research combines descriptive, normative and critical approaches to
describe, propose and critique current sustainability practices in the hospitality industry.