Skip to Content

CSR and Tourism

What are the stakes and solutions?
July 29, 2026 by
CSR and Tourism
Positive Company, Gwladys Lecomte

Reading time: 8 minutes

Written by Gwladys Lecomte - Article published in January 2023, updated in July 2026

Tourism is back, and with it, its impacts. After the pause of the pandemic, the sector has returned to record levels. But the recovery does not mean a return to the pre-pandemic model: regulations are tightening, consumers are changing their habits, and industry players — hotels, agencies, transporters, destinations — are under pressure to fundamentally transform their practices.

LTourism in 2025-2026: record recovery, increased CSR pressure

International tourism reached a new milestone in 2025: UN Tourism reports 1.52 billion international arrivals, which is 60 million more than in 2024 (+4%). International tourism revenues reached $1.9 trillion (+5% compared to 2024), and total tourism-related exports — including transport — peaked at $2.2 trillion, an all-time high.

In Europe, 793 million international arrivals were recorded in 2025, confirming the continent as the world's top tourist destination. France is among the destinations that recorded the highest increases in revenue: +9% in the first nine months of 2025.

For 2026, UN Tourism forecasts a growth of 3% to 4% in international arrivals, supported by strong consumer demand and major global events (2026 Winter Olympics in Milano Cortina, 2026 FIFA World Cup). The main uncertainties relate to geopolitical tensions and the high level of air transport prices.

In France, tourism accounts for 3.8% of GDP in 2023 and 2 million direct and indirect jobs. France welcomed 100 million international visitors in 2024, generating 71 billion euros in revenue.

Tourism accounts for up to 25% of the GDP of some developing countries. Among the 13 countries that comprise 80% of the poorest people, 10 of them have a significant tourism industry (Bernard Schéou, economist).

What is the carbon footprint of tourism?

Globally, tourism accounts for about 8% of global CO2 emissions, or 4 gigatons of CO2 equivalent per year.
(Source: study published in Nature, University of Sydney, 2018)

In France, the tourism sector emitted 97 million tons of CO2 equivalent in 2022, accounting for 11% of the national greenhouse gas emissions inventory. Transportation represents 69% of this carbon footprint, with 29% attributed to air travel alone. Accommodation, purchases of tourist goods, and dining account for 25% of the emissions.
(Source: ADEME, Greenhouse Gas Emissions Report for the Tourism Sector in France in 2022, 2nd edition, 2024)

The ADEME sets a target to reduce emissions from the tourism sector by 40 to 50% in absolute terms by 2030 compared to 2018, in line with the Paris Agreement.

The restaurant sector accounts for an average of 80% of the ecological footprint on biodiversity in a hotel and represents between 10% and 25% of the energy consumption of an establishment. Food waste in the tourism restaurant sector amounts to 10 million tons of products per year in France.

Waste management remains a critical issue: each cover generates an average of 0.2 kg of waste. The example of Boracay Island (Philippines), which was closed for 6 months in 2018 due to poor waste management, illustrates the consequences of unregulated mass tourism.

What are the social issues of tourism in France?

Tourism can be a source of income, but also of inequalities. As Bernard Schéou reminds us: 

« In the poorest countries, tourism will lead to an alliance between local elites and foreign investors, who will be the main beneficiaries. 

The risk of folklorization of local cultures and the excesses of slum tourism are concrete illustrations of this.

The working conditions also deserve attention. According to a survey by the Hôtellerie Restauration newspaper, 70% of CHR employees believe that a salary increase is necessary. 50% are requesting payment for all overtime hours, and 42% want to eliminate split shifts.

These conditions weigh on the recruitment and retention of talent. By the end of 2024, 63,000 positions remained unfilled in tourism according to the General Directorate of Enterprises. The sector anticipates 336,000 hires in the hospitality and restaurant industry in 2025, including 107,810 for café-restaurant server positions alone.
(Sources: DGE via France Travail, February 2026; BMO Survey France Travail, 2025)

What CSR regulations apply to the tourism sector?

RE 2020 (or RT 2020) — new constructions

The Environmental Regulation 2020 applies to all new constructions since January 1, 2022. It mandates Positive Energy Buildings (BEPOS), which are energy self-sufficient, particularly through photovoltaic systems.

Tertiary decree — existing buildings

The tertiary eco-energy device requires hotel establishments to reduce their energy consumption by 40% by 2030, 50% by 2040, and 60% by 2050. Non-compliance results in a penalty of €7,500 per establishment and a public disclosure of the non-compliant ("name & shame").

CSRD — sustainability reporting

The CSRD gradually concerns large companies in the sector. Since the Omnibus package (March 2026), the scope has been narrowed to companies exceeding 1,000 employees AND €450 million in net revenue. Even those outside the scope will be solicited by their clients through the voluntary VSME standard.

(Source: Directive (EU) 2026/470, OJ EU February 26, 2026)

CS3D — duty of vigilance

The large companies in the sector (tour operators, platforms, international hotel chains) are gradually subject to the CS3D directive (EU Directive 2024/1760), which requires them to identify and prevent impacts on human rights and the environment in their value chain.

Responsible communication

Since September 27, 2026, the EmpCo directive (EU 2024/825) prohibits unproven generic claims without specific justification. In France, decree n°2022-539 has regulated the term "carbon neutral" since 2023 (penalties of up to €300,000).

How to make your tourism activity more sustainable?

On mobility

Replacing the plane with the train for short and medium trips is the most impactful lever. Travel agencies can offer itineraries that are more train-oriented and closer destinations. The "Nature Getaway Without a Car" initiative from the Grand Sites of France illustrates this model: 2 to 3-day stays, completely car-free from home.

About accommodation

Establishments can reduce their footprint through energy efficiency, a zero single-use plastic policy, short-cycle waste management, and a reduction in food waste. A hotel saves 7 dollars for every dollar invested in reducing food waste.

(Source: Green Lodging News)

On Human Resources

The sustainability of the sector also depends on its attractiveness: salary increases, elimination of split shifts, and improvement of seasonal workers' conditions.

On the value chain

Agencies and operators can select committed partners, involving local populations in value creation. The Association for Fair and Solidarity Tourism (ATES) reinvests 2 to 6% of the price of each trip into a development fund dedicated to the visited country.

(Source : tourisme-equitable.org)

Social and solidarity tourism represents 1,600 establishments in France, welcoming 5.3 million vacationers for 19.3 million overnight stays in 2018.

(Source : Avise, 2021)

Your company operates in the tourism, hospitality, or leisure sector and wants to structure and have its CSR approach recognized?

The Positive Company® Label supports you from the initial assessment to certification, with a framework scaled according to the size and maturity of your organization.

Discover the Positive Company Label®  

FAQ - Tourism and CSR

Sustainable tourism seeks to minimize the environmental and social impacts of travel while maximizing benefits for local communities. It is based on three pillars: reducing carbon footprint, preserving biodiversity and local cultures, and ensuring fair working conditions throughout the tourism value chain.

In 2022, tourism in France emitted 97 million tons of CO2 equivalent, accounting for 11% of the national greenhouse gas emissions inventory. Transportation represents 69% of this footprint, with 29% attributed to air travel alone. ADEME has set a reduction target of 40 to 50% by 2030. (Source: ADEME, 2024) 

It requires hotel establishments to reduce their energy consumption by 40% by 2030, 50% by 2040, and 60% by 2050. Non-compliance is subject to a penalty of 7,500€ per establishment and public disclosure of the non-compliant.

By selecting committed partners: certified accommodations, low-carbon mobility, involvement of local populations in value creation, fair working conditions. Evaluating suppliers based on structured CSR criteria becomes a lever for differentiation and compliance with new regulatory obligations (CS3D, CSRD).

The sector is facing a structural tension regarding human resources. By the end of 2024, 63,000 positions remained vacant in tourism, and 336,000 recruitments are anticipated for 2025 in the hospitality and restaurant industry. Working conditions — split shifts, seasonality, salary increases — remain the primary barriers to the sector's attractiveness. (Sources: DGE via France Travail, 2026; BMO Survey France Travail, 2025)

🔗 Sources


Nouvelles réglementations RSE
ce qui change au 1er janvier 2023