Initiative; 31 the retail sector, through tripartite mechanisms such as the Ethical Trading
Initiative (ETI) 32 and more recently in tourism, the Tour Operators Initiative (TOI). 33
If the sector could be criticized, it is for a distinct lack of external transparency
(through reporting and communication) on what they often regard as “business as usual”. 34
There are exceptions however. Accor International, Rezidor and Scandic Hotels all provide
examples of good reporting practice across the sector, recounting their policies, processes
and achievements in the public domain. 35 Accor devoted 34 pages in their latest annual
report to CSR performance (including ten pages on Human Resources), and Rezidor and
Scandic both have very detailed CSR publications and information available on their web
sites. 36