From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts

Abstract

The present work analyzed sustainability practices and environmental policies in the Maldives’ tourism sector, focusing on resorts classified using star ratings. Using a mixed-method approach, we examined sustainability reports from 133 resorts, analyzing textual and visual content to identify reporting patterns. For both the thematic and visual analyses, we used OpenAI’s GPT-4 custom models, available on the ChatGPT Pro platform. The results revealed significant differences in how sustainability was communicated and implemented across the resort categories: six-star resorts promoted sustainability as part of a luxury experience, emphasizing environmental branding and exclusivity; five-star resorts combined operational sustainability with attention to customer satisfaction and employee welfare; and lower-rated resorts prioritized resource efficiency, waste management, and community-based practices. These findings emphasize the need for comprehensive sustainability adoption across all resort categories to address the Maldives’ unique environmental challenges. This study contributes to understanding sustainable tourism in small island nations, highlighting the need for consistent, transparent sustainability reporting standards aligned with international frameworks. It also offers policy recommendations to improve the environmental stewardship of the Maldivian tourism industry, essential for its long-term ecological and economic sustainability.

1. Introduction

The Maldives is a unique archipelago comprising 26 atolls and approximately 1200 islands. It is primarily known for its extensive coral reefs, which are the seventh largest in the world, and has been an international tourist destination since the 1970s. In 1972, Kurumba Maldives, the first resort established by Italian entrepreneurs, opened on the island of Vihamanafushi, a short distance from the capital, Malé. This event marked the beginning of mass tourism in the archipelago. Since 1972, when the resorts had a capacity of just 280 beds, the tourism sector has grown significantly. By 1985, there were 55 resorts, and by 2009, this number had increased to 97 resorts with a total capacity of over 20,000 beds [1]. As of 2024, the Maldives boasts 179 resorts (1 is currently closed) with a total capacity of approximately 60,000 beds [2].

Tourism has driven the Maldives’ transition from a least-developed country to an upper-middle-income nation within 40 years. Tourism directly contributes 40% to the GDP, with the industry segmented into resorts (25.3%), other accommodation (3.1%), and food and beverage services (0.8%). Tourism revenue constituted 35.4% of the total government revenue in 2019 and 42.9% in 2021 [3]. Tourism has brought considerable prosperity to the Maldives; however, it has also strained its natural resources and heightened the country’s vulnerability. The Maldives ranks among the most at-risk nations globally for sea level rises, with over 80% of its islands lying less than one meter above sea level. Projections indicate that the sea levels may rise by 0.5 to 1.2 m, potentially resulting in the loss of approximately 77% of the country’s land area by 2100. This poses a significant threat to the Maldives’ tourism industry, as over 90% of resort infrastructure and 99% of tourist accommodation are located within 100 m of the shoreline [2]. Despite the Maldives’ prominence as a flagship island destination, systematic comparisons of sustainability reporting across resort tiers in SIDS remain scarce. Analyzing the Maldives as a ‘critical case’ therefore offers insights transferable to other archipelagos such as Fiji or the Seychelles.

Few studies have analyzed the implementation of sustainable practices in protected or fragile areas [4,5], and little is known about sustainability reporting practices in hospitality companies [6]. To address this gap, this empirical analysis of Maldives sustainability reports aimed to contribute to this field of research. To address this gap, the present study posed the following research questions:

RQ1: How do Maldivian resorts of different star ratings differ in the volume and nature of the information disclosed in their sustainability-related documents?

RQ2: What recurring themes can be identified in the sustainability narratives and visual representations adopted by resorts of varying classifications?

RQ3: To what extent do these narratives align with international reporting standards and sustainability frameworks, such as the CSRD and SDGs?

By answering these questions, the study makes two main contributions. Theoretically, it advances the understanding of how sustainability practices and communication strategies differ by resort category within a vulnerable small island context, bridging tourism studies with research on sustainability communication and environmental governance. Practically, it provides actionable insights for policymakers and resort managers, highlighting the need for standardized and transparent sustainability reporting practices across the sector to enhance accountability and environmental stewardship in the Maldives.

1.1. Sustainability Reporting in the Tourism Sector: A Literature Review

The term sustainability originated in the 17th century in agriculture and botany, later expanding to be used in various disciplines to describe responsible changes in resource use, technology, and institutions to meet human needs now and in the future [7]. Sustainability reporting has been extensively explored in the literature, revealing key determinants such as disclosure and the extent, transparency, and quality. These aspects are significantly shaped by international frameworks and guidelines, as has been highlighted by various studies [8,9,10]. The importance of standardizing reporting practices is underscored by the challenges in providing both quantitative and qualitative information on Environmental, Social, and Governance (ESG) issues [11,12,13]. These challenges necessitate the use of shared tools and frameworks to ensure consistency and compatibility across countries [14]. In the tourism sector, the absence of specific standards issued by entities like the European Financial Reporting Advisory Group (EFRAG) or the Global Reporting Initiative (GRI) has left this industry without comprehensive regulations. However, the European Sustainability Reporting Standards (ESRSs) provide some relevant guidelines. For example, ESRSs E1 to E5 address environmental issues, including climate change, pollution, water and marine resources, biodiversity, and circular economy practices [15,16]. Adopting and enforcing sustainability reporting standards holds significant potential for harmonizing reporting practices globally, especially in tourism. A large body of literature has confirmed the need to harmonize sustainability reporting and, in particular, the growing interest in sustainable tourism practices by examining Corporate Social Responsibility (CSR) regulation instruments [17,18], the Triple Bottom Line framework [19], and managerial approaches in hospitality [20]. Studies have also identified CSR’s direct influence on stakeholders like employees and customers, alongside its impact on business performance, mediated by factors such as customer trust and value [21]. Environmental concerns dominate the ESG discourse, with research examining pro-environmental behaviors [22], the environmental impact of hotels [17,23], and eco-innovation in hospitality [18,24]. Social dimensions have been explored in terms of labor relations in hospitality CSR reports [25], participatory approaches involving local communities [26], and stakeholder engagement processes [27,28]. Reporting aligned with the Sustainable Development Goals (SDGs) is a growing focus, with studies showing how sustainable hotels can adopt strategic SDG reporting approaches [29,30,31].

Empirical evidence has revealed that sustainability reporting in the tourism sector often stems from a desire for legitimation or impression management rather than genuine accountability [27,32]. Some studies have analyzed the differences between high-ranked resorts and business/economy hotels by demonstrating that a hotel’s green practices are more commented on by guests in luxury hotels than in low-ranked hotels [33], while the interest in sustainability practices is greater in higher- rather than lower-ranking hotels [34]. No studies have highlighted differences in the sustainability reports prepared by these two categories of resorts/hotels. To address this gap, the Maldives, with its tourism-driven economy rooted in resort management, can provide a compelling case study for assessing the current state of sustainable practices in fragile ecosystems.

1.2. Sustainability in Maldivian Resorts: A Focus on Stakeholders in Fragile Ecosystems

The Maldives government has significantly emphasized environmental protection and sustainability, embedding these priorities within its legal framework and national policies. The 2008 constitutional revision underscores this commitment: Article 22 mandates the state to protect the natural environment, biodiversity, and esthetic appeal of the country for future generations, while Article 23 guarantees citizens the right to a healthy, ecologically balanced environment, tasking the government with safeguarding this right [7,35]. Following notable environmental degradation in 2015, the Maldives introduced the Green Tax, an environmental levy on tourists to fund conservation and waste management initiatives across the islands [36] recognizing the substantial amount of waste generated by resorts—2.5 to 7.5 kg per guest daily compared to 0.8–1.0 kg per resident in Malé [36,37]—the Green Tax reflects a proactive approach to balancing tourism with environmental sustainability [36]. Alongside these efforts, Corporate Social Responsibility (CSR) has gained traction, particularly within large companies and the tourism sector, with engagement driven by consumer expectations, regulatory requirements, and international standards [38]. The Maldivian legal system has developed robust environmental legislation, including the Environmental Protection and Preservation Act (1993) [36], the Climate Emergency Act (2021) [38], and the Maldives Tourism Act (1999) [39]. The Maldives also actively participates in global climate agreements, such as the Paris Agreement, to address its climate vulnerabilities, especially to sea level rises [40,41]. The Maldives Tourism Act and the Tourism Climate Action Plan set stringent eco-friendly guidelines for the tourism industry, aiming to protect sensitive ecosystems like coral reefs through sustainable practices, eco-tourism, and efficient resource management [41,42,43]. Indeed, some Maldivian resorts have already emerged as key players, implementing strategies to reduce their environmental impact while fostering biodiversity conservation and strengthening community engagement. Nevertheless, while these initiatives reflect the Maldives’ dedication to aligning economic growth with environmental sustainability, enforcement remains challenging due to limited resources and the country’s vast, dispersed geography. Several resorts in the Maldives actively contribute to marine conservation, aligning with UN Goal 14. For example, Soneva Fushi launched a large-scale coral nursery in 2021 to propagate 50,000 coral fragments annually; Four Seasons Landaa Giraavaru collaborates with the Manta Trust on manta ray conservation and offers educational programs like “Manta-on-Call”; the Olive Ridley Project (ORP) partners with resorts like Coco Palm Dhuni Kolhu, The Ritz-Carlton Maldives, and One & Only Reethi Rah to rehabilitate turtles and protect habitats; Six Senses Laamu focuses on coral reef monitoring, manta ray protection, guest education, and operational sustainability; and Diamonds Thudufushi shares a research lab with a university, integrating academic research with conservation.

1.3. Benchmarking Sustainability in Light of Resort Ratings in the Maldives

While sustainability reporting is not yet universally mandatory across all sectors in the Maldives, there is a clear trend towards the increased regulation of businesses, particularly in tourism, encouraging them to adopt and report on sustainable practices. This shift is reflected in various reports and frameworks published with different designations. From a classification standpoint, based on the services offered, there are no precise regulations for resorts. In the absence of official standards, resorts often look to the European five-star classification system, with some variations, such as the option to add “plus” to the star rating. Therefore, one resort might be rated five stars while another is rated five stars plus. Some even refer to themselves as six-star resorts, similarly to the luxury classification in the United Arab Emirates, where ratings can go as high as seven stars.

1.4. Overview

This study addressed a key gap in the literature: the lack of comparative analysis on how Maldivian resorts implement and communicate their sustainability practices. It aimed to provide an overview of these practices, particularly in light of new EU regulations under the Corporate Sustainability Reporting Directive (CSRD), effective in September 2024. Additionally, it investigated whether resorts of different classifications varied in their communication and implementation of sustainability practices, exploring a potential link between star ratings and sustainability efforts. Since star classifications focus on services and infrastructure rather than sustainability, this analysis assessed how well Maldivian resorts aligned with international standards and prepared for regulatory changes. All the relevant documents publicly available from Maldivian resorts were analyzed to achieve these aims. Specifically, study 1 focused on assessing whether the volume of information disclosed in these documents differed across the resort categories. Moreover, study 2 included a thematic analysis of the text within these documents to identify key themes and determine if any differences emerged among the resort classes. Finally, study 3 followed a similar approach but analyzed the visual communication strategies adopted by the considered resorts.

To conduct these investigations, we adopted a mixed-method approach, combining quantitative and qualitative analyses to provide a comprehensive view of sustainability in Maldivian resorts. The present research offers actionable insights for policymakers, tourism industry stakeholders, and researchers by analyzing sustainability narratives and practices across resort categories. This integrated analysis enhances the understanding of sustainable tourism in island nations and provides a template for evaluating similar contexts globally.

2. Materials and Methods

2.1. Study 1: Analysis of Reported Information Volume

A total of 179 resorts were considered. These were selected from the Mondo Maldive website [44], an internet site that provides comprehensive information about the Maldives, including detailed descriptions of resorts. For each resort, the website was visited, and the sustainability report was downloaded when available or specific pages were visited on best sustainability practices. When documents from different years were available, only the most recent one was used. All the documents were read, and the various topics were categorized as shown in Tables S1–S3 in the Supplementary Materials. To ensure the confidentiality of the resorts, they were numbered from 1 to 178. The missing numbers refer to resorts that were examined but did not have documents usable for this study. For each site, the sustainability report was downloaded, and the various topics addressed in each document were extracted. This information was used to create a matrix, where the columns represented the different reports (identified using a number to preserve the resorts’ anonymity) and the rows represented the various themes covered in the documents. A value of 1 indicated that a particular theme was addressed in the document, while 0 indicated that it was not.

The reports were further categorized into Category 1: 6-star resorts (11 resorts); Category 2: 5-star and 5-star superior resorts (65 resorts); and Category 3: 4-star and 4-star superior resorts and 3-star and 3-star superior resorts (44 resorts). The breakdown of the documentation types found on the resort websites was as follows: Website Information (WI) at 35.3%, sustainability reports (SRs) at 29.4%, environmental initiatives (EIs) at 8.8%, Sustainability Management Plans (SMPs) at 5.9%, environmental policies (EPs) at 2.9%, sustainability (S) at 2.9%, Sustainable Life Style (SLS) at 2.9%, Sustainable Luxury (SLX) at 2.9%, and Sustainability Policies (SPs) at 2.9%.

2.2. Study 2—Thematic Text Analysis

Thematic analysis was conducted on all the textual types present in the corpus of data collected in Study 1. To understand whether there were any differences in the themes covered, the analyses were conducted by considering the three subsamples of texts separately, dividing the reports into categories based on the rating of the resorts (Categories 1, 2, and 3). The total body of the data from the transcripts was distributed as follows: Category 3 had a total of 63,779 words; Category 2 had a total of 181,808 words; and Category 1 had a total of 21,586 words.

Thematic analysis [45] serves as a cornerstone in qualitative research, offering researchers a method to identify, analyze, interpret, and elucidate patterns or themes in their data. Its application transcends disciplines, contributing to its popularity and widespread use. The traditional Six-Phase Approach [45,46] is widely recognized for its sequential process, which guides researchers through distinct phases. The thematic analysis begins with data familiarization through the extensive reading of the transcripts and note-taking to grasp the content and identify initial insights. This is followed by systematically coding the data using specific software. These codes are then grouped into overarching themes that reflect broader patterns relevant to the research question. Each theme is reviewed to ensure it captures all the relevant data and accurately represents the dataset’s narrative. The themes are further refined and clearly defined, with subthemes identified to emphasize distinct aspects. Finally, a report is produced by selecting representative examples from the data to illustrate each theme, linking them back to the research question using direct quotations. Nevertheless, thematic analysis poses several challenges, such as subjectivity in identifying themes [47], leading to varying interpretations [48]. Moreover, thematic analysis is often resource-demanding and time-consuming, particularly when analyzing large datasets [49]. Replicability and generalizability are also significant concerns [47]. Some authors [50,51] have recently proposed the use of a Large Language Model (LLM) for thematic analysis. Indeed, the recent literature has suggested that LLMs may perform better at coding than humans in deductive analysis [51,52]. Based on this evidence, in the present work, LLM-based analysis tools were chosen to extract the themes found in the texts in the sustainability reports published by all the resorts in the Maldives. We used OpenAI’s GPT-4 to assist us with the thematic analysis, specifically using a custom GPT model titled “Qualitative Research Data Analysis”, available on the ChatGPT Pro platform (April–May 2024; see the Supplementary Materials for the full prompt). This interface does not provide direct access to or control over the underlying model parameters such as the temperature or token limits. However, we adopted a consistent prompting procedure, and all the prompts used are documented in the Supplementary Materials. The thematic outputs generated by the LLM were systematically reviewed and refined by the research team to ensure their coherence, relevance, and interpretive quality. While the use of proprietary AI systems poses certain limitations in terms of achieving full reproducibility, our approach followed the current recommendations for the transparent and reflexive use of LLMs in qualitative research [51]. In more detail, the adopted LLM was designed to assist in identifying, analyzing, and reporting patterns (themes) within qualitative data, aligning with traditional thematic analysis frameworks [45], though its computational efficiency and pattern recognition capabilities enhanced the speed and scope of the analysis. The following steps describe how the LLM conducted the thematic analysis. The LLM first processed the text extracted from the sustainability reports considered using natural language processing (NLP) algorithms. The text was tokenized into smaller units and any unnecessary formatting was removed. Using its pre-trained architecture, the algorithm identified patterns in the data by recognizing word frequencies, co-occurrences, and semantic relationships. The model then highlighted segments of text that recurred across the text as initial codes that it automatically assigned to text patterns detected within the data. The codes reflected explicit content (e.g., frequently mentioned concepts) and the relationships between concepts. After generating initial codes, the algorithm grouped related codes into candidate themes. Themes are defined as broader patterns that capture the essence of multiple codes. The algorithm used clustering algorithms to detect higher-order relationships between codes, forming themes that provided a deeper understanding of the data. The model evaluated the coherence and distinctiveness of these themes, ensuring that they were internally consistent and mutually exclusive. Then, the algorithm refined the identified themes by reviewing their occurrence across the entire dataset to ensure accuracy. Redundant or overlapping themes were merged, and themes lacking sufficient supporting evidence were discarded. Finally, once the themes were finalized, detailed definitions for each theme and supporting quotes were generated.

2.3. Study 3—Image Content Analysis

A corpus of images was extracted from the same reports collected in Study 1. The archive contained a total of 746 images. The mean resolution of the images was approximately 551,290 pixels, and the average file size was about 360.26 KB.

Similarly to our procedure in Study 1, we used a pre-trained model to identify, analyze, and report themes in the images. In more detail, we used OpenAI’s GPT-4 to assist with image content analysis, specifically using a custom GPT model titled “Qualitative Analyzer Pro”, available on the ChatGPT Pro platform (April–May 2024). The thematic outputs generated by the LLM were systematically reviewed and refined by the research team to ensure their coherence, relevance, and interpretive quality (see the Supplementary Materials for the full prompt).

This software integrated specific computer vision techniques with qualitative coding to extract meaningful themes from visual data. Initially, the images were preprocessed using contrast enhancement, denoising, and segmentation techniques to improve their clarity and isolate the key features. Canny edge detection was adopted to identify object boundaries and color segmentation was used to distinguish thematic color patterns. For object detection, the YOLO (You Only Look Once) algorithm was employed to detect and classify common objects within the images, and Faster R-CNN [53,54,55,56] was used for the more detailed recognition of complex visual elements. Human faces and expressions were analyzed using facial recognition algorithms, while Optical Character Recognition (OCR) was employed to extract embedded textual data. These visual and textual elements were automatically coded into text descriptions, allowing for thematic interpretation based on spatial relationships, the emotional tone, and recurring patterns. The software then used k-means clustering to group the images based on their visual similarities. At the same time, pattern recognition methods were adopted to identify the overarching themes across the dataset, providing objective image features and their contextual interpretations. To identify the themes in the published reports and subsequently compare them with international reference standards for sustainability reports, a content thematic analysis was conducted using Qualitative Analyzer Pro, an LLM-based software that integrates the capabilities of CLIP, an artificial intelligence model developed by OpenAI [57] that can understand and interpret the content of images by linking images and text, allowing it to identify objects, concepts, and relationships within images. As in Study 1, the analyses were conducted by considering the images from the reports for different resort categories separately. The total body of images was distributed as follows: Category 1: N = 56; Category 2: N = 370; and Category 3: N = 320.

3. Results

3.1. Study 1: The Analysis of the Reported Information Volume

Of the 179 resorts considered, 1 was excluded a priori as it was closed at the time of the study. Among the resorts in Category 1, one resort provided no information on sustainability topics on its website. Two resorts had a dedicated sustainability report available, while the remaining ones provided documents labeled as “information” or “sustainability”. Regarding the Category 2 resorts, out of the 101 analyzed, 36 did not have any documentation on their websites related to sustainability topics. Only 17% of these resorts provided a document labeled as a sustainability report. In Category 3, out of the 65 analyzed resorts, 34 provided documentation on their websites related to sustainability topics, and only 29.4% of these resorts published a proper sustainability report. Therefore, the resorts without documents related to sustainability topics available on their website were not considered in the analysis process, and the final corpus of reports included the following: for Category 1, N = 11; for Category 2, N = 65, and for Category 3, N = 34.

To assess the differences among the three groups of resorts, the topics listed in Table S1 (see the Supplementary Materials) were grouped into affinity categories. Two raters who were tasked with categorizing the extracted topics into macro-categories based on their similarities independently evaluated all the topics. The agreement between the raters was analyzed using Cohen’s K. As both raters gave identical ratings for all the items, the kappa statistic was K = 1.00, indicating perfect agreement and confirming the consistency and precision of the rating process. The topics were then organized into five macro-categories:

• Energy and water conservation (i.e., water, energy, water bottling plants, solar panels);
• Waste management and reduction (i.e., wet and dry waste management, biodegradable chemicals and fertilizers, wet garbage, digester machines, aluminum straws, paper straws, glass bottles, certified paper (fsc), paper plates and cups, the reduced use of plastic items, biodegradable bags, wooden cocktail stirrers);
• Biodiversity and environmental protection (i.e., eco dive centers, biodiversity conservation, harvested fish, coral restoration, turtle id and/or rescue centers, marine biologists, manta id, whale shark id);
• Sustainable practices (i.e., in-house gardens, in-house farming, sustainable spas, sustainability certification for products, clothing made from green materials);
• Community engagement and education (i.e., World Days with the community, sustainable education for staff and guests, community involvement, island cleaning campaigns, reef cleaning campaigns, tree planting campaigns, live museum experiences, local purchases, universities, sdg).

Resorts that did not publish a report or documents about their sustainability practices were not considered in the analyses. To test for significant differences in the amount of information present in the different documents, a Kruskal–Wallis H test was conducted considering three independent groups of resorts (Category 1, Category 2, and Category 3). The test revealed a statistically significant difference in the community engagement and education scores across the groups, with χ²(2) = 9.22 and p = 0.01. Post hoc analyses were conducted to explore the differences between each pair of groups using [58] a procedure with a Bonferroni correction for multiple comparisons, with Category 1 resorts reporting more information compared to both Category 2 resorts (p = 0.007) and Category 3 resorts (p = 0.003). No differences emerged between Category 2 and Category 3 resorts (p = 0.496). Moreover, no significant differences between the three groups of resorts emerged for the other categories (all p values > 0.229).

3.2. Study 2: Thematic Text Analysis

To identify the themes in the published reports and subsequently compare them with international reference standards for sustainability reports, a thematic analysis was conducted.

3.2.1. Themes That Emerged for Six-Star Resort Transcripts

When considering the reports published by Category 1 resorts, the following three themes emerged (see also

Table 1. Extracted themes for Category 1, definitions, and supporting quotes.

Theme	Short Definition	Supporting Quotes from the Transcript
Environmental Conservation Efforts	Efforts to preserve natural ecosystems and biodiversity through sustainable practices and restoration projects.	“Our resort team strives towards minimizing our environmental footprint by implementing sustainable initiatives and action plans”. “We’ve linked with Sri Lanka’s Modern Agri to develop smart watering systems, a hydroponic greenhouse, and orchid house”.
Community Engagement and Education	Programs involving local communities in conservation and sustainability education.	“We love to support our community and give back”. “We believe in a natural excellence in everything we do, whether it is delivering the ultimate in guest experiences or providing energy to the rural poor in Myanmar via the Soneva Foundation”.
Sustainable Tourism Practices	Tourism practices that focus on environmental sustainability and promote local culture.	“We’ve committed to saving energy and water, reducing and recycling waste”. “Aiming for greener agriculture, we’ve linked with Sri Lanka’s Modern Agri to develop smart watering systems”.

and Figure 1):

• Environmental Conservation Efforts. Initiatives and practices aimed at preserving natural ecosystems and biodiversity, often through sustainable practices and active restoration projects.
• Community Engagement and Education. Activities and programs aimed at involving local communities in conservation efforts and educating them about environmental and cultural sustainability.
• Sustainable Tourism Practices. Tourism practices that prioritize environmental sustainability include reducing waste, conserving water and energy, and promoting the local culture.

3.2.2. Themes That Emerged for Five-Star Resort Transcripts

When considering the reports published by Category 2 resorts, the following four themes emerged (see also

Table 2. Extracted themes for Category 2, definitions, and supporting quotes.

Theme	Short Definition	Supporting Quotes from the Transcript
Environmental Sustainability Efforts	Initiatives aimed at reducing the resort’s environmental impact and conserving resources.	“The shredder machine is a powerful tool designed specifically for processing green waste efficiently”. “Our in-house bottling plant has been producing an impressive yearly output of over 300,000 L of water”.
Local Community Engagement	Efforts to support and engage with the local community.	“Support vocational training and skills development initiatives for employability in the tourism sector”. “Actively promote the resort’s involvement in local community and charity initiatives”.
Employee Training and Welfare	Training programs and welfare initiatives for employees.	“To ensure our standard in delivery of customer services, Employee training and engagement strategy is followed”. “Conduct ongoing performance reviews and promote based on merit”.
Customer Satisfaction and Relationship Management	Strategies to ensure customer satisfaction and manage relationships.	“Monitor customer satisfaction through various channels, including Customer Satisfaction Cards, guest emails, and online platforms”. “Ensure clear communication of sustainable practices, plans, and strategies to guests”.

and Figure 2):

• Environmental Sustainability Efforts. This theme encompasses all initiatives and policies aimed at reducing the resort’s environmental impact, promoting sustainable practices, and conserving natural resources.
• Local Community Engagement. This theme involves efforts made by the resorts to engage with and support the local community through employment, educational initiatives, and other community-centric activities.
• Employee Training and Welfare. This theme covers the training programs, safety measures, and welfare initiatives designed to ensure that employees are skilled, safe, and motivated.
• Customer Satisfaction and Relationship Management. This theme includes practices and strategies aimed at ensuring customer satisfaction and managing relationships effectively.

3.2.3. Themes That Emerged for Category 3 Resort Transcripts

When considering the reports published by Category 3 resorts, the following five themes emerged (see also

Table 3. Extracted themes for Category 3 resorts, definitions, and supporting quotes.

Theme	Short Definition	Supporting Quotes from the Transcript
Sustainability Certification and Commitment	Commitment to achieving and maintaining sustainability certifications, demonstrating continuous improvement in the resort’s environmental practices.	“Our goal is to continuously enhance our sustainability efforts and consistently improve with each yearly renewal”. “Sustainability at [omissis] resort means conducting our business while being mindful of global environmental concerns and our responsibility towards the environment”.
Waste Management and Reduction	Strategies to reduce the amount of non-recyclable waste and increase recycling rates to minimize the resort’s environmental impact.	“We have invested in a Wet Garbage Digester Machine to reduce our waste output and promote sustainable food practices”. “This is why we have a composting plant for organic waste which handles 250 kg of wet waste per day”.
Energy and Water Conservation	Initiatives to conserve energy and water, optimize efficiency, and use renewable energy sources.	“We have implemented a range of energy-saving measures, such as using energy-efficient lighting and air conditioning systems”. “Our sustainability journey is built on managing and reducing the use of energy and water”.
Community Engagement and Education	Efforts to engage with local communities, educate them on sustainability, and support local development.	“We organized a thorough island cleaning initiative, involving local residents”. “Promote interaction with the local community and organize Maldivian-themed events and expeditions”.
Biodiversity and Environmental Protection	Conservation of biodiversity and ecosystems through resource conservation and pollution reduction initiatives.	“The resort initiated a coral planting program, carefully transplanting coral fragments to damaged areas of the reef”. “We are committed to reducing our ecological footprint and championing local conservation initiatives”.

and Figure 3):

• Sustainability Certification and Commitment. This theme encompasses the organization’s commitment to achieving and maintaining sustainability certifications, such as the Green Globe Certification, and continuous efforts to improve their sustainability practices. The focus is on demonstrating leadership in environmental responsibility and ensuring year-on-year improvements.
• Waste Management and Reduction. This theme focuses on strategies and objectives related to waste management, including reducing the amount of non-recyclable waste, increasing recycling rates, and minimizing the resort’s environmental impact through responsible waste disposal practices.
• Energy and Water Conservation. This theme includes initiatives and objectives aimed at conserving energy and water, optimizing efficiency, and utilizing renewable energy sources to reduce the resort’s overall environmental footprint.
• Community Engagement and Education. This theme highlights the organization’s efforts to engage with local communities, provide education on sustainability practices, and support local development through various initiatives and partnerships.
• Biodiversity and Environmental Protection. This theme involves the protection and conservation of biodiversity, ecosystems, and landscapes. It includes activities such as coral reef conservation, reducing pollution, and maintaining the natural environment.

3.3. Study 3: Image Content Analysis

3.3.1. Themes That Emerged for Six-Star Resort Images

Upon reviewing the reports from Category 1 resorts, six key themes were identified (refer to Figure 4):

• Nature Integration (14 images): Many images focused on scenes of pristine beaches, overwater bungalows, and villas nestled amidst lush greenery.
• Exclusivity and Luxury (12 images): These images showcased private villas, luxurious indoor spaces, elegantly furnished rooms, and private pools.
• Relaxation and Tranquility (10 images): This theme revolved around images that depicted serene and peaceful environments, such as calm swimming pools, beachside lounging areas, hammocks, and spa-like settings.
• Exquisite Culinary Experiences (six images): Images in this cluster focused on culinary experiences, emphasizing the high-quality, artistic presentation of the food and highlighting fine dining as a crucial part of the guest experience.
• Adventure and Recreation (eight images): This group of images showcased scenes of water sports such as snorkeling, boating, and jet skiing.
• Cultural and Local Influences (six images): This cluster incorporated elements of Maldivian culture, including traditional architecture, locally inspired decor, and design motifs.

3.3.2. Themes That Emerged for Category 2 Resort Images

When considering the reports published by Category 2 resorts, the following six themes emerged (see also Figure 5):

• Adventure and Water Sports (77 images). Images in this cluster depicted a wide range of water-based activities, such as snorkeling, scuba diving, jet skiing, parasailing, and boat excursions.
• Natural Beauty and Serenity (47 images). This theme focused on visually representing the Maldives’ natural landscapes. The images often featured pristine beaches, crystal-clear water, sunsets, palm trees, and coral reefs.
• Luxury and Exclusivity (46 images). Images in this group showcased high-end amenities such as private overwater villas, luxurious accommodation, high-end interiors, and elegant settings.
• Cultural and Local Elements (85 images). Images in this cluster depicted traditional Maldivian activities, food, crafts, performances, local artisans, and local architecture.
• Personalized Experiences and Leisure (67 images). These images highlighted services such as private dinners on the beach, personalized spa treatments, romantic getaways, and custom excursions.
• Sustainability and Eco-Friendly Practices (48 images). This theme comprised images showing solar panels, eco-friendly architecture, nature conservation, recycling initiatives, and sustainable materials.

3.3.3. Themes That Emerged for Category 3 Resort Images

When considering the reports published by Category 3 resorts, the following five themes emerged (see also Figure 6):

• Environmental Conservation and Eco-Friendly Practices (86 images): The images involving this theme depicted sustainability practices such as waste management, renewable energy use, and water conservation.
• Sustainable Architecture and Resort Design (68 images): The images involving this theme pertained to sustainable buildings constructed using natural materials and eco-friendly building techniques.
• Marine and Coastal Conservation (61 images): The images in this cluster were related to marine conservation, showing the marine ecosystem of the Maldives and initiatives for maintaining coral reefs, preserving beaches, and protecting marine species.
• Community Engagement and Local Partnerships (51 images): This group of images included local staff, partnerships with local suppliers, and activities supporting community education.
• Tourist Education and Awareness (41 images): This cluster included tourist education activities and tourists’ involvement in sustainability initiatives.

4. Discussion

4.1. Study 1: Reported Information Volume

This study considered all the documents related to sustainability available on the websites of Maldivian resorts. Out of the 178 websites examined, only 110 provided documents on their sustainability practices. Specifically, 91.7% of the resorts classified as Category 1 (six stars) provided documents related to sustainability topics, while 64.4% of the resorts in Category 2 (five stars and five stars plus) made such documents available on their websites. This percentage decreased to 52.3% in Category 3 (three and four stars and three and four stars plus).

Overall, the results from Study 1 indicated no significant differences in the amount of information provided in the reports across the different resort categories. The only notable difference lay in the amount of information related to community engagement and education. Specifically, Category 1 resorts offered more detailed descriptions of their educational initiatives to promote sustainable practices, involving not only their staff and guests but also local communities.

These findings directly address RQ1, showing that Maldivian resorts differed both in the volume and type of sustainability information disclosed. While a higher proportion of six-star resorts provided some form of sustainability documentation—often with a greater emphasis on community engagement and educational initiatives—lower-rated resorts were more likely to disclose operational details concerning environmental conservation and resource management.

Given these findings, it was deemed necessary to conduct a more comprehensive analysis of the thematic content conveyed by the documents to gain a refined understanding of the sustainability narratives employed across the different resort categories. This in-depth qualitative examination aimed to identify potential variations in the thematic emphasis among the different resort classifications, assessing whether specific themes, such as environmental stewardship, community engagement, and sustainable tourism practices, were prioritized differently. When it came to environmental sustainability, particularly in relation to Goal 14, many resorts in the Maldives reported engaging in various marine conservation efforts. Approximately 44% of the resorts focused on coral restoration projects, while 17% dedicated their efforts to the protection and study of sea turtles. Activities related to manta ray research and conservation were undertaken by about 15% of resorts, and 6% were involved in the study and protection of whale sharks. Additionally, 30% of the resorts had a resident marine biologist on the island, further emphasizing their commitment to marine ecosystem preservation.

4.2. Study 2: Thematic Text Analysis

Overall, the thematic analysis suggested that the analyzed reports paid some attention to sustainability-related issues. However, differences in communication strategies emerged among the different classifications of resorts.

Considering the results for the reports published by the Category 3 resorts, most sentences focused on sustainability certification and commitment, waste management and reduction, and energy and water conservation. These results suggest that the main issues addressed in these reports were related to the description of the resorts’ adopted environmental policies and sustainable practices. Accordingly, these clusters were related to local community engagement, highlighting the active involvement of local people in these activities as well. A similar pattern of results also emerged for five-star resorts. The largest number of sentences was devoted to the practices they had adopted concerning sustainability, showing the involvement of local communities and additional staff training activities.

Finally, Category 1 resorts were committed to environmental conservation through the implementation of various sustainable practices and restoration projects. In addition to their environmental initiatives, these resorts engaged with local communities, involving them in conservation projects and providing education on sustainability. Sustainable tourism practices were also a central focus, with the resorts emphasizing environmentally friendly approaches that not only protect the environment but also promote and celebrate the local culture. These results offer a direct response to RQ2, revealing distinct sustainability narratives across the resort categories. Six-star resorts emphasized sustainability through branding strategies that linked environmental stewardship with luxury and exclusivity. Five-star resorts presented a balanced focus on operational sustainability, employee welfare, and customer satisfaction. Three- and four-star resorts, in contrast, prioritize concrete actions such as waste reduction, energy and water conservation, and community engagement. These thematic differences reflect the varying priorities and communication strategies shaped by the positioning and resources of each resort category.

4.3. Study 3: Image Content Analysis

The thematic analysis of the images confirmed the differences that emerged in Study 1, suggesting a difference in communication strategies between Category 3 and Categories 2 and 1. Specifically, the sustainability reports produced by Category 3 resorts in the Maldives explored various key themes focusing on environmental conservation and community engagement efforts. The analysis revealed that most images highlighted environmental conservation practices, such as waste management, energy efficiency, and marine conservation, indicating that these resorts prioritized preserving natural resources. Specifically, 86 images emphasized eco-friendly practices, illustrating the resorts’ commitment to protecting the environment. The theme of sustainable architecture and design was also prominent, with 68 images reflecting the use of environmentally conscious materials and designs that blended with the natural surroundings. With 61 images, the theme of marine conservation underscored the importance of preserving marine life, vital for tourism activities like diving and snorkeling.

Moreover, these three thematic areas appeared to be strongly interconnected (see Figure 4). A fourth thematic area tied in with the previous ones, that of tourist education, suggesting that the activities described by Category 3 resorts focused on environmental conservation and sustainable practices. These findings provide a response to RQ3, indicating a partial and uneven alignment between the sustainability narratives adopted by Maldivian resorts and international frameworks such as the CSRD and the SDGs. While certain resorts—particularly in Category 1—referenced elements of community involvement, biodiversity protection, or environmental innovation that resonated with SDG targets (e.g., Goals 13, 14, and 17), there was a general lack of consistency, structure, and standardization in how sustainability practices were reported. The absence of the use of uniform terminology and the variability in the reporting formats suggest limited adherence to CSRD principles, such as double materiality and comparability. These gaps point to the urgent need for harmonized reporting standards in the tourism sector, especially for fragile ecosystems like the Maldives.

Finally, although it emerged that the resorts were making efforts to involve the local community, this thematic area appeared to be distant from the others and was not interconnected, resulting in a theme that was peripheral to the other thematic clusters.

Overall, the distribution of the themes suggests that environmental sustainability and eco-friendly architecture were the core focus areas.

Communication strategy differences emerged when considering reports from Category 2 and Category 1 resorts. In particular, the theme of luxury and exclusive experiences emerged. Analyses of the reports produced by five-star resorts revealed that the themes labeled as “cultural and local elements” and “adventure and water sports” emerged as being the most prominent, with 85 images and 7 images, respectively, indicating a strong emphasis on showcasing local traditions and experiences offered as services to tourists. This aspect was also strongly related to the third cluster that emerged, “personalized experiences”, which highlighted the resorts’ focus on customized guest services and exclusive and tailored experiences. The Category 2 reports also emphasized aspects related to “natural Beauty and Serenity” (47 images) and “Luxury and Exclusivity” (46 images), indicating that both a scenic environment and high-end comfort were essential to the resorts’ appeal.

Moreover, the analysis suggested that these themes were all interconnected, revolving around sustainability. The node labeled “Sustainability and eco-friendly practices” took on the role of a pivot concerning the distribution of the other thematic clusters. Nevertheless, sustainability practices seemed to be more of a growing area, with only 48 images reflecting eco-friendly practices. This suggests that the consideration of sustainability is still developing and not yet the priority of five-star resorts, placing sustainability and ecological practices on the same level as luxury and exclusive experiences.

Finally, the analysis results for Category 1 resorts seemed to confirm this trend, which suggests that as the prestige of the resorts increases, the implementation of sustainable practices decreases in favor of exclusivity and luxury. The images present Maldives resorts as places offering luxury and a connection to nature. Privacy, relaxation, and personalized experiences appear to be key features. Culinary experiences are also depicted as an important part of the guest experience, with gourmet dining shown in picturesque settings.

5. Conclusions

The main goal of this work was to provide an integrated analysis of sustainability practices and environmental policies across Maldivian resorts, examining their alignment with the country’s environmental challenges and international standards. These efforts take place within a broader global transition toward sustainability, as outlined by frameworks such as the SDGs and the Paris Agreement.

In the Maldives, where tourism is a key economic driver, resort operations can play a crucial role in achieving—or undermining progress toward—sustainability goals, given the country’s fragile ecosystems and limited resources.

Overall, our results show that many Maldivian resorts have yet to fully adopt and transparently communicate sustainable practices. There was substantial variation in the report quality and content, pointing to a lack of standardization across the sector.

Higher-rated resorts (Category 1) tended to integrate sustainability into their brand identity, using aspirational and emotionally engaging narratives that appeal to eco-conscious guests. This strategic use of sustainability as a form of luxury positioning was evident in both the textual and visual data: Study 2 highlighted language linking environmental efforts to exclusivity and the guest experience (e.g., Table 1, Figure 1), while Study 3 showed that themes of sustainability often appeared in the periphery of clusters such as “Luxury and Exclusivity” or “Culinary Experiences” (Figure 4). These elements suggest that, although present, sustainable practices are framed as a supporting element within a broader branding narrative. In contrast, mid-range and lower-rated resorts (Categories 2 and 3) adopted a more pragmatic and operational approach. Study 2 revealed a focus on concrete issues like waste management, energy efficiency, and community engagement, supported by straightforward, goal-oriented language (Table 2 and Table 3). Study 3 confirmed this orientation through visuals that prioritized the documentation of real-world interventions—such as solar panels, composting systems, or local partnerships—across central thematic nodes (Figure 5 and Figure 6). This reflects a more functional and locally grounded interpretation of sustainability, embedded in daily operations and stakeholder collaboration. Taken together, these findings show that sustainability narratives served different roles across the resort categories: as a branding tool for higher-end resorts and as a core operational principle for mid-range and lower-end ones.

This trend suggests a stratification within the Maldivian resort industry, where sustainability was approached variably across the resort categories, with luxury-focused resorts often emphasizing eco-friendly branding while more modest resorts implemented concrete environmental initiatives. This distinction was evident in both the text and imagery, with higher-tier resorts highlighting ‘eco-luxury’ features (e.g., overwater villas, curated experiences) and lower-tier resorts detailing their use of practical technologies (e.g., organic waste digesters). This contrast raises essential questions about the adequacy of current practices in collectively supporting the Maldives’ national sustainability goals, given its acute vulnerability to climate and environmental changes. These findings also call for a critical reflection on the underlying motivations driving sustainability communication, particularly among high-end resorts. The emphasis on visually appealing and emotionally engaging sustainability narratives—often framed through the lens of exclusivity, wellness, and eco-luxury—may in some cases reflect strategic branding objectives rather than a deep organizational commitment to reducing their environmental or social impact. This raises the possibility of marketing-driven reporting or greenwashing, where sustainable practices are used instrumentally to enhance an organization’s reputation or meet customer expectations without substantial structural changes. While our analysis did not aim to assess the truthfulness or performance of the reported initiatives, the variability in the depth, consistency, and terminology observed across the reports produced by different resorts suggests that some sustainability disclosures may serve more as tools for impression management than as mechanisms of accountability. This highlights the need for external validation mechanisms and standardized frameworks to distinguish genuine commitments from superficial reporting.

Moreover, this study indicated significant disparities in the content and detail of sustainability communications across the resort categories. The resorts targeting higher-end markets often emphasized luxurious, eco-friendly experiences, an approach that, while contributing to guest awareness, may risk the positioning of sustainability as a secondary benefit rather than a core responsibility. Middle- and lower-rated resorts, however, displayed a more grounded commitment to sustainability, often driven by the need to optimize resources and costs. This difference in approaches reveals a potential gap in the Maldivian tourism sector’s overall commitment to sustainability, where luxury-driven sustainability initiatives may overshadow the practical, community-centered environmental actions essential for the Maldives’ long-term resilience. As the Maldives faces significant threats from climate change, including rising sea levels, the findings underscore the varying levels of sustainability engagement among resorts, driven by factors such as the resort classification, star rating, available resources, and target clientele.

Despite some progress, Maldivian resorts show uneven alignment with the SDGs. Positive efforts are evident in relation to education (Goal 4), climate action (Goal 13), and reducing inequalities (Goal 10), but notable gaps remain. Resorts—especially in Categories 1 and 3—should strengthen their actions toward poverty reduction (Goal 1), providing decent work and economic growth (Goal 8), and achieving gender equality (Goal 5) by expanding local employment opportunities and promoting women’s inclusion in skilled roles. Further priorities include supporting local food systems (Goal 2), encouraging sustainable consumption and waste reduction (Goal 12), and improving water and energy efficiency through the use of renewable sources (Goal 6, Goal 7). Investment in infrastructure (Goal 9) can drive innovation and enhance the guest experience. To safeguard the Maldives’ ecosystems, resorts must also adopt stronger measures to protect marine biodiversity (Goals 14 and 15). Finally, cross-sector partnerships (Goal 17) are essential to ensure that tourism contributes meaningfully to sustainable development across all dimensions. To support the effective implementation of these insights,

Table 4. Summary of policy and practice recommendations for advancing sustainability in Maldivian resorts, categorized according to stakeholder group.

Stakeholder Group	Recommendations
Resorts	- Adopt standardized sustainability reporting methods aligned with international frameworks (e.g., SDGs, CSRD). - Ensure that sustainability claims are supported by measurable actions, avoiding greenwashing. - Strengthen efforts to provide local employment, achieve gender equality, and form community partnerships. - Invest in renewable energy, waste reduction, and sustainable sourcing.
Government and Policymakers	- Develop and enforce national guidelines for sustainability disclosure in tourism. - Support capacity building for smaller resorts to ensure they have adequate reporting capabilities. - Introduce incentive structures (e.g., tax breaks, certifications) for verified sustainability efforts. - Promote cross-sector coordination to align tourism with national sustainability goals.
Tourists and Consumers	- Choose resorts with transparent and verifiable sustainability practices. - Support local communities by engaging in low-impact activities and purchasing local products. - Promote awareness of environmental and social issues through responsible travel behavior.

summarizes key recommendations for each stakeholder group. These actionable guidelines aim to facilitate coordinated efforts toward achieving a more sustainable and resilient tourism sector in the Maldives.

Some limitations should also be acknowledged. From a methodological standpoint, we employed Large Language Models (LLMs) to support our thematic analysis. It is important to note that LLMs rely on probabilistic associations rather than true semantic understanding [51]. As De Paoli argues, LLMs should be framed as assistive tools rather than autonomous analysts. In line with this view, our use of LLMs was integrated into a human-in-the-loop workflow, in which all the outputs were reviewed, refined, and interpreted by human researchers, particularly during theme refinement and cross-validation.

Regarding the analyzed content, some limitations must be acknowledged. The reliance on publicly available sustainability reports constrained the analysis to self-reported data, which may have been selective or shaped by marketing goals. Differences in the report quality and formats further hindered comparisons, as the resorts varied in how they presented sustainability metrics. Moreover, the focus on resorts with online documentation may have excluded smaller or resource-limited establishments that still contribute to local sustainability practices but lack formal reporting measures.

Given the limitations of cross-sectional approaches in capturing the dynamic nature of sustainability in tourism, future research should also prioritize the use of longitudinal studies to better understand how resorts adapt to evolving regulatory frameworks and consumer expectations, an approach increasingly supported by recent scholarly evidence [55,56,58].

Another limitation concerns the absence of financial indicators. Since our analysis was based solely on publicly available sustainability communications, we were not able to assess the economic dimension of the practices described—for instance, the cost of implementing specific technologies or the return on investment associated with sustainable renovations. Future research could integrate financial disclosures or conduct interviews with resort managers to better understand how sustainability goals are weighed against economic constraints in different market segments.

Finally, while many resorts explicitly presented their sustainability initiatives as a means to attract environmentally conscious tourists, we were not able to evaluate the effectiveness of this strategy. Future research could investigate this link more directly, such as by combining sustainability disclosures with guest satisfaction data, online reviews, or booking trends.

In light of the findings, establishing standardized guidelines for stakeholders in the tourism sector, especially those operating within fragile ecosystems, is an urgent priority. The disparities observed across the resort categories underscore the need for a unified framework to ensure consistent, transparent, and verifiable sustainability practices within the Maldivian tourism sector. Such guidelines would benefit from alignment with international reporting standards, such as the forthcoming CSRD. A standardized reporting framework could enable the accurate assessment of each resort’s sustainability commitments and progress, allowing policymakers and tourists to make informed decisions in alignment with global sustainability goals. Such frameworks would encourage all the resort categories to integrate sustainable practices as a core element rather than a peripheral or marketing-driven addition, fostering greater accountability and long-term resilience across the sector.

The Maldives is at a pivotal moment where its dependence on tourism must be carefully balanced with the urgent need for sustainable environmental practices to counter severe environmental degradation and the existential threat of rising sea levels [2]. Ensuring the long-term viability of its tourism sector requires unified, strengthened sustainability efforts across all the resort categories, supported by clear, actionable guidelines. Understanding the current state of the implementation of sustainable practices and how these efforts are communicated to the public, institutions, and stakeholders is essential for fostering a truly responsible tourism industry. For tourism businesses, this involves adopting environmentally friendly practices and sharing their progress openly, building trust and accountability [59]. Transparent communication boosts public and institutional support, shapes policies that further progress toward achieving environmental goals [60], and encourages tourists to behave responsibly [61]. Together, these initiatives lay the groundwork for sustainable tourism that will protect the Maldives’ unique natural heritage, secure its future as a premier tourist destination, and set a global standard for island nations facing similar ecological challenges.

By establishing a 2024 baseline, this study has laid the groundwork for the development of a longitudinal dashboard that can monitor how Maldivian resorts translate regulatory pressure and shifting guest expectations into concrete, time-bound sustainability outcomes.