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6Analysis

                and explicit greenhouse gas emission reduction objectives, the share of
                respondents reporting high implementation is lower and low implemen-
                tation becomes more visible. This indicates that while basic environmen-
                tal measures are widely adopted, the transition towards more technologi-
                cally advanced or strategically oriented environmental practices remains
                uneven across the Spanish sample.
                  The social dimension of sustainability is characterised by mixed lev-
                els of implementation. Practices related to organisational responsibili-
                ties, such as the presence of a dedicated sustainability team or coordi-
                nator, as well as structured internal procedures, are reported as highly
                implemented by a moderate share of respondents, while low implemen-
                tation remains present. This suggests that social sustainability practices
                are emerging but are not yet consistently formalised or embedded across
                accommodation businesses.
                  Several practices included in Table 6.16 relate to how sustainability is
                articulated and coordinated within organisations, without belonging ex-
                clusively to a single Triple Bottom Line dimension. Sustainability strate-
                gies, action plans, and formal policies show moderate levels of high im-
                plementation, alongside a non-negligible share of low implementation re-
                sponses. This pattern suggests that sustainability in Spain is increasingly
                recognised at the organisational level, but is still more often implemented
                through individual practices than through fully integrated and coordi-
                nated frameworks.
                  Overall, the Spanish results presented in Table 6.16 point to a sustain-
                ability status quo characterised by relatively strong implementation of
                basic environmental practices, emerging but uneven social sustainability
                arrangements, and partial use of organisational instruments to support
                sustainability. Viewed through the Triple Bottom Line lens, this indicates
                a transition that is progressing beyond basic compliance, while still facing
                challenges related to consistency, coordination, and strategic integration.
                  Table 6.17 reports on the adoption of sustainability practices in Span-
                ish accommodation sector. Most frequently reported practices pertain to
                basic environmental management. The highest adoption levels are ob-
                served for waste handling infrastructure and for clear objectives aimed at
                reducing electricity consumption, water use, and waste generation. These
                practices are reported by a large share of respondents and represent the
                most commonly adopted sustainability measures in the Spanish sample.
                  In contrast,several practicesshownotably loweradoptionlevels. These
                include the presence of a dedicated sustainability team or coordinator, the


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