AI-assisted ESG (environmental, social, governance) disclosure analysis in the beach hotel context

This study examines environmental, social, and governance (ESG) disclosure and digital sustainability communication in coastal beach hotels through an institutional context lens, comparing Sri Lanka and Jeju Island as destinations with contrasting governance maturity. Using an AI-assisted, dictionary-based natural language processing approach on 124 corporate reports (2018–2024), complemented by manual validation, the analysis shows that governance disclosure enables strong translation of internal ESG reporting into external digital signaling. The results indicate stronger narrative coherence between reporting and communication in Jeju, while differences across destinations highlight how institutional context conditions ESG signaling without implying the absence of greenwashing.