SYSTEMATIZATION OF ESG INDICATORS AT THE LEVELS OF TOURISM ENTERPRISES, REGIONS AND THE NATIONAL ECONOMY

Abstract

This article builds a multi-level framework for systematizing environmental, social, and
governance (ESG) indicators in tourism. The issue is widely observed: ESG indicators are usually applied in
isolation — at the level of a single enterprise, a destination, or national policy — even though tourism works as
one interconnected territorial system. We propose an integrated classification of ESG indicators for three levels:
tourism enterprises, regions, and the national economy. Our approach combines content analysis, comparative
analysis, indicator decomposition, logical modelling, and a synthesis of international sustainability standards,
drawing on sustainable tourism, stakeholder theory, destination governance, and ESG reporting. We argue that
an effective measurement system should link operational indicators at the micro level, destination-management
indicators at the regional level, and policy-coordination indicators at the macro level. To show how enterprise
data can feed regional monitoring and how regional indicators can inform national policy, we develop a Tourism
ESG Indicator Matrix. The framework can help tourism firms, destination management organizations, and
public authorities in Uzbekistan and other emerging tourism economies improve transparency, reporting, and
evidence-based decisions