Sustainability keys for the first half of the year

The start of 2026 marks a turning point in sustainability management in the tourism sector. The consolidation of the European regulatory framework, along with new national strategies and increased scrutiny of environmental and social claims, is accelerating the transition toward management models based on data, evidence, and traceability. The European Union’s Sustainability Strategy sets a clear goal: to move toward a sustainable economic model that will enable Europe to become the first climate-neutral continent by 2050. This goal is supported by a roadmap that combines the reallocation of capital toward sustainable activities, the improvement of corporate information quality, and the transition to more responsible production models. The first half of the year is therefore of strategic importance for aligning operational planning with this new landscape.

The European Roadmap for Sustainability and the Direction of Capital.

One of the central pillars of the EU’s strategy is directing capital toward sustainable activities, with the goal of channeling investment toward production models aligned with environmental, social, and governance criteria. Within this framework, the European Taxonomy becomes a key tool for providing clear and comparable information to investors and financiers, reinforcing the need for reliable data on activities, impacts, and contributions to environmental goals. For tourism organizations, this means an increasing need to demonstrate, with verifiable data, how their activities contribute to specific environmental and social goals, and how they manage the associated impacts.

Improvements in the quality and standards of corporate sustainability reporting.

The quality of corporate sustainability information is no longer just a formal requirement but has become an essential element of transparency, comparability, and accountability. The transition to the new sustainability reporting requirements driven by the CSRD (Corporate Sustainability Reporting Directive) and the ESRS (European Sustainability Reporting Standards) reinforces the need for management systems that enable the continuous collection, structuring, and validation of information, especially in high-impact sectors such as tourism. In the Spanish context, Law 11/2018 on non-financial reporting remains a reference framework for entities required to file the EINF, in an environment of progressive convergence with European standards. The first half of the year is the ideal time to review indicators, internal processes, and data collection systems that underpin robust reporting.

State Framework Plan for Waste Management 2025–2035 (PEMAR)

The recent approval of the plan sets out the roadmap for Spain’s waste policy for the coming decade and reinforces the goals of prevention, reuse, and recycling. For accommodations, tourism businesses, and destinations, the PEMAR emphasizes the importance of accurately measuring waste generation, implementing reduction plans, and having data that demonstrates progress aligned with legal and strategic objectives.

In this context, managing environmental impact is becoming increasingly important. Calculating the carbon footprint and water footprint makes it possible to identify the main sources of impact and define realistic and measurable reduction plans. Addressing these calculations at the start of the year facilitates the integration of energy efficiency, water management, and emissions reduction measures into annual operational planning, yielding tangible results in the medium term.

2026: Due Diligence in the Supply Chain.

Starting in 2026, sustainability will also be reinforced through supply chain due diligence, with an increasing focus on environmental and social impacts beyond the company’s own operations. For larger tourism companies—and especially those with more than 500 employees—this requirement will extend to suppliers and partners, reinforcing the need for structured information, clear criteria, and monitoring mechanisms throughout the value chain.

Greenwashing

At the same time, the regulatory framework is entering a decisive phase of effective enforcement against greenwashing and greenhushing. Effective September 27, 2026, the EU Directive on Empowering Consumers for the Green Transitionwill prohibit vague or unsubstantiated environmental claims, limit claims about future performance if they are not backed by credible plans, and ban the use of ESG labels that are not based on approved certification systems. This trend is also gaining momentum outside the EU, with stricter enforcement frameworks and increased reputational and legal risks. Scrutiny is further expanding beyond climate issues to include claims related to nature, biodiversity, deforestation, and the supply chain.

Looking ahead to 2026, sustainability in tourism will be defined by the ability to demonstrate real impact, strategic alignment, and consistency between data, management, and communication. Embarking on this path in a structured manner starting in the first half of the year is a competitive advantage and a necessary condition for complying with the new European framework.

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For more information, please contact our sustainability department: sostenibilidad@bioscore.info