Christine D. Dayang (Author)

Abstract: This study explores the relationship between sustainability practices and profitability among hotels and resorts in Roxas City, Philippines. It aims to determine how environmental, social, and governance (ESG) initiatives influence financial performance indicators such as revenue growth, occupancy rates, and return on investment. Utilizing a quantitative, descriptive-correlational design, the study surveyed 53 purposively selected hotel and resort managers using a researcher-made questionnaire. The total population was limited to registered hotels and resorts in Roxas City, and the sample size was determined through purposive sampling. Instruments used include a structured ESG-based survey tool, and data were analyzed using descriptive statistics and Pearson correlation analysis. The study employed a 0.05 significance level to test the relationship between variables. Findings showed a high level of sustainability implementation, with social sustainability ranking highest, followed by environmental and governance aspects. Profitability levels were also high, particularly in occupancy rates and revenue growth, while ROI showed greater variability. A strong, positive, and statistically significant relationship was found between sustainability practices and profitability, confirming that ESG efforts contribute positively to financial outcomes.

Keywords: Sustainability, Profitability, ESG (Environmental, Social, and Governance)

DOI: https://doi.org/10.69651/PIJHSS0403271

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