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Type of the article: Research Article AbstractSustainability has become a strategic priority for tourism enterprises as investors, regulators, and consumers increasingly expect verifiable environmental, social, and governance (ESG) performance. The purpose of this study is to synthesize current evidence on ESG practices in tourism enterprises and to develop a systems-based framework explaining how environmental, social, and governance strategies individually and collectively support sustainable management, organizational performance, and long-term resilience. The review synthesizes environmental (E1–E5), social (S1–S6), governance (G1–G4), and integrated ESG strategies (I1–I8) that link sustainability initiatives to risk management, financial performance, and stakeholder behavior. Across the literature, governance quality consistently conditions the effectiveness of environmental and social initiatives by shaping accountability, strategic alignment, and credibility. Digital technologies and certification schemes emerge as key accelerators of ESG diffusion, particularly by enabling measurement, transparency, and coordination across organizational functions. Taken together, the findings show that ESG practices in tourism operate as an interconnected system rather than as independent pillars. Within this system, governance structures coordinate environmental and social strategies, generate feedback through stakeholder trust and performance outcomes, and enable learning and adaptation over time. The proposed systems-based framework clarifies how these feedback loops and conditioning effects translate ESG strategies into organizational resilience and long-term value, offering actionable insights for managers, policymakers, and investors seeking to align sustainability initiatives with sustained performance. AcknowledgmentsThis study was carried out as part of the project “A Multidimensional Model for the Transition of SMEs to the Circular Economy” under the call PRIN 2022 financed by the European Union – NextGenerationEU – Mission 4 “Education and Research” component C2 – investment 1.1. |