Human, structural, and relational capital as drivers of sustainable hospitality performance: an intellectual capital perspective

Purpose The study aims to analyze the attainment and disclosure of Sustainable Development Goals (SDGs) in hospitality firms, utilizing intellectual capital (IC) and stakeholder theory. Design/methodology/approach This qualitative study examines a sample of 35 hospitality firms listed on the NSY and NASDAQ to analyze their attainment of the SDGs and SDG disclosures, as captured through a meticulous content analysis of published sustainability reports, Website content and social media campaigns. Findings Based on the analysis of sample hotel companies, it has been found that SDG attainment is partial, concentrating on a few SDGs rather than an even distribution of disclosures mapped to each of them. This uneven distribution of SDG achievement, in the context of stakeholder theory and light of certain aspects of intellectual capital, calls for managerial action and policy regulation to ensure comprehensive SDG attainment through mandatory SDG disclosures in the hospitality sector. Practical implications Since hotel companies’ sustainability initiatives contribute to achieving the SDGs, the study has practical implications for managers involved in sustainability reporting. It offers a thorough overview of significant action areas of the critical SDGs attained that are likely to be addressed within intellectual capital and stakeholder theories. Social implications The study has immense societal implications for SDG attainment by analyzing sustainability initiatives reported on varied platforms, such as company websites, social media platforms and sustainability reports. Therefore, reporting enhances SDG disclosures (SDGD) to meet the information needs of hospitality stakeholders and contribute to the development of intellectual capital. Originality/value This study contributes to the ongoing dialog on stakeholder expectations, as anticipated under stakeholder theory and represents a novel attempt to examine SDG attainment and voluntary SDG disclosures in alignment with the human, structural, and relational aspects of intellectual capital.