Abstract
The purpose of the article is to offer recommendations for improving the process of ESG transformation of the hotel business and tourism in general. The article uses methods: historical-logical, modeling, structural-system and inductive-deductive approaches, analysis and synthesis, ascent from abstract to concrete. The concept of “sustainability of enterprise development” and the criteria for the formation and types of sustainability of its development are analyzed, changes in the structure of global energy consumption by type of fuel since 1860 are shown, the characteristics of four energy transitions are given, the main areas of disclosure in reports on sustainable development, the volume of greenhouse gas emissions from the point of view various power generation facilities. Recommendations are given. It was concluded that the adoption of effective decisions and the formation of strategic goals of the hotel and tourism business as a whole is based on an assessment of their economic factors and depends on their social and environmental responsibility
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