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6Analysis

                  The analysis is grounded in two complementary frameworks. The
                Triple Bottom Line (tbl) framework (Elkington, 1997; Stoddard et al.,
                2012) provides the structural lens through which environmental, social,
                and economic dimensions of sustainability are examined, while Stern’s
                Theory of Environmentally Significant Behaviour (Stern et al., 1999;
                Stern, 2000) offers a behavioural perspective by distinguishing between
                attitudinal factors, personal capabilities, and contextual factors that en-
                able or constrain sustainable action. Together, these frameworks allow for
                an integrated interpretation of sustainability practices that links observ-
                able behaviour with underlying motivations and structural conditions.
                  Qualitative findings consistently indicate that managerial attitudes to-
                ward sustainability are largely positive. Many managers express strong
                personal commitment to environmental responsibility, social fairness,
                and long-term business viability. However, the ability to translate these
                intentions into formalised and systematic sustainability practices is fre-
                quently constrained by contextual conditions and limited organisational
                capabilities. Structural factors such as building characteristics, financial
                constraints, regulatory complexity, and destination-level infrastructure
                strongly shape what actions are feasible in practice. At the same time,
                deficits in knowledge, time, staffing, and monitoring capacity limit the
                adoption of structured sustainability management systems.
                  By applying the combined tbl and Stern frameworks, the qualitative
                analysis reveals not only what sustainability measures smes implement,
                but also why implementation remains uneven across the sector. Environ-
                mental and social practices are often subordinated to economic imper-
                atives related to survival and resilience, particularly in highly seasonal
                and resource-constrained contexts. This behavioural perspective helps
                explain the persistent gap between positive sustainability intentions and
                consistent implementation, highlighting the need for enabling tools, sup-
                portive governance structures, and capability-building mechanisms to fa-
                cilitate meaningful and lasting change.
                  Across all three tbl dimensions, qualitative findings demonstrate that
                positive sustainability attitudes are widespread among accommodation
                smes. However, implementation remains uneven due to contextual con-
                straints and limited organisational capabilities. Stern’s framework helps
                explain why favourable attitudes alone do not translate into systematic ac-
                tion, highlighting the importance of enabling contexts and targeted sup-
                port mechanisms. These insights provide a behavioural foundation for
                interpreting the quantitative results presented in the following section.


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