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<p>The Corporate Sustainability Reporting Directive (CSRD) is forcing hotels to re-evaluate how they measure and report financial performance. This practice paper explores the constraints of Revenue per Available Room (RevPAR) as a room-centric KPI that is misaligned with CSRD’s double materiality principle and considers Revenue per Available Square Metre (RevPAM) as a more holistic alternative. This paper addresses the use of space-based performance assessment to bridge the gap between hotel revenue management (RM), Environmental, Social, and Governance (ESG) compliance and integrated asset governance, through industry case research, metric comparison, and a practical implementation approach.</p>

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Rethinking hotel performance measurement under CSRD: the case for RevPAM

  • 期刊论文

  • 发表日期：

    2026年7月30日

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  • Janneke ten Hoor,
  • Marit de Vries

摘要

The Corporate Sustainability Reporting Directive (CSRD) is forcing hotels to re-evaluate how they measure and report financial performance. This practice paper explores the constraints of Revenue per Available Room (RevPAR) as a room-centric KPI that is misaligned with CSRD’s double materiality principle and considers Revenue per Available Square Metre (RevPAM) as a more holistic alternative. This paper addresses the use of space-based performance assessment to bridge the gap between hotel revenue management (RM), Environmental, Social, and Governance (ESG) compliance and integrated asset governance, through industry case research, metric comparison, and a practical implementation approach.