Does ownership structure influence sustainability? Evidence from Booking.com sustainability practices in hospitality

This study examines how the legal form of business affects sustainability practices in the hospitality industry. While the link between ownership structure and sustainability is well recognized in corporate sectors, limited research addresses this in the collective accommodation industry. The study analyzes data from Booking.com on 28 sustainability practices across five dimensions: waste reduction, water saving, energy and greenhouse gases, destination and community and nature preservation. The research covers 429 collective accommodation establishments in the Czech Republic’s main tourist regions, including limited liability companies, joint-stock companies (JSCs), sole proprietorships (SPs) and other legal forms. Statistically significant differences were found in energy and greenhouse gases and destination and community dimensions. These findings suggest that JSCs, due to their size, resources and public accountability, are better positioned to implement complex sustainability and corporate social responsibility (CSR) strategies. In contrast, SPs tend to adopt more accessible and cost-effective practices. This study highlights the importance of ownership structure in shaping sustainability outcomes and offers insights for hospitality businesses seeking to enhance their CSR and environmental performance. The results also provide a foundation for developing targeted sustainability strategies and policy instruments that reflect the differing capacities of various business forms.