climate and sustainability
operations in the EU will have to report in 2026, one with smaller EU operations will report later in the decade. There are sector-specific standards still to be developed. So, even companies reporting this year will have more to do by 2026 because there will be additional standards. “We haven’t nailed the problems. But
there is a shift in regulations starting to take effect, and the EU and UK have strong climate mandates that put sustainability at the heart of growth and competition.” Deloitte ESG audit and assurance
director Emily Hesketh agreed, noting: “Most organisations are grappling with how quickly the regulatory landscape is changing, particularly in respect to reporting. The regulatory and compliance changes can seem time-consuming for businesses. But the step change in reporting is to ensure there is robust, investor-grade information and data to start driving decision-making. That is the key change over the past 12 months. “UK requirements are not currently
aligned with those of the EU, although we expect an announcement on International Sustainability Standards Board (ISSB) standards, hopefully in the first quarter of 2025. But UK companies can be impacted by the EU regulation through EU subsidiaries and could also be in scope through an EU listing, or debt or equity listed on EU exchanges.” Hawkings agreed: “The regulation
is slightly less established in the UK, so there are elements of reporting still to come through, but there is a consultation on the UK Green Taxonomy.” This aims to support investment in activities “aligned with sustainability goals”. She insisted: “Regulation has pushed sustainability to the top of boardroom agendas. We’ll see the first CSRD reports and then companies will turn their attention to deforestation and the CSDDD.” Brennan explained: “Implementation
includes setting technical standards and secondary legislation, so we’ll see regulators and supervisors provide more detail. We’ll also see new regulation.
FIGURE 30:
HOLIDAY-RELATED SUSTAINABILITY CONCERNS % of UK adults
Don’t know 7%
concern 33%
+9 No
sustainability 60%
-11
Concern about
+1 %
10 15 20 25 30
0 5
% point change YoY FIGURE 31: SUSTAINABILITY
CONCERNS, BY AGE % all UK adults
16-24 25-34
%
10 15 20 25 30 35 40
0 5
35-44 45-54
55+
‘Disagree’: -4
FIGURE 32:
‘AM PREPARED TO PAY MORE TO TRAVEL WITH A COMPANY THAT MINIMISES CO2’
% of UK adults Agree
%point change YoY
16%
Disagree strongly
25% 8%
Disagree somewhat
29%
Neither agree nor disagree
‘Neither agree nor disagree’: %point change YoY
+4 ‘Agree’ by age 60
Impact on destination
Impact of flying
Source all graphics: Service Science/Kantar, January 2025 Base: 1,281 UK adults
40 %
CONCERN about sustainability when on holiday appears to have fallen on last year (Figure 30), although there is a marked variation by age (Figure 31). There is a similar variation by age in claiming a willingness to pay more to reduce CO2 emissions (Figure 32)
20 0 36% 25% 58% 50% 49% 51% Agree strongly
Don’t know
8% 14%
‘Agree’: +1
%point change YoY
29% 0 28% 25% +2 -2 -3 -3 change YOY 18% 18% 16% % point
16-24 25-34 35-44 45-54 55+ Likely to take
overseas holiday
Travel Weekly Insight Report 2025 19
Do locals benefit? Impact on destination
Impact of flying Water use in resort Staff wages/conditions Waste disposal
36%
30% 32%
25% 23% 26% 36%
22% 22% 22%
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