Hospitality and tourism are sectors that generate a large amount of data, from hotel bookings, flights and customer information to data on tourist destinations and tourist preferences. The use of business intelligence in the hospitality and tourism industry enables companies to intelligently analyse this data and make informed decisions to improve their services, optimise operational efficiency, and enhance the customer experience. This research addresses the adoption of business intelligence in hospitality and tourism companies and, in the first phase, aims to identify and characterise the strategic objectives underlying decision-making in hospitality and tourism companies. After reviewing the literature, it was found that there are some studies on the use of business intelligence in companies in the hospitality and tourism sectors, although there is no roadmap to serve as a reference for the implementation of a business intelligence system in companies in these sectors. The objective of this research is to present the methodology of a roadmap proposal for the implementation of business intelligence systems in companies in the hospitality and tourism sectors, which will allow them to improve their ability to analyse and evaluate the data and information available in the different systems and platforms.

This study examines accounting connectivity between FY2024 sustainability statements prepared under the European Sustainability Reporting Standards (ESRS) and corresponding IFRS financial statements. Using the full eligible population of 22 Portuguese companies listed on the Euronext Lisbon regulated market, it develops and applies a 26-item Accounting Connectivity Index (ACI) across four dimensions: Referential, Quantitative, Methodological, and Accounting Consequence Connectivity. The analysis combines structured content analysis with qualitative assessment of sustainability-to-accounting pathways. ACI scores range from 17.1 to 94.8, with a population mean of 57.1. Quantitative Connectivity is the strongest and most widespread dimension, largely reflecting traceable relationships between EU Taxonomy metrics and financial-statement amounts. Accounting Consequence Connectivity, by contrast, is concentrated in seven companies. The results show that quantitative traceability does not necessarily imply substantive accounting connectivity and support a distinction between disclosure connectivity and integration into accounting assumptions, estimates, measurement, and financial-statement outcomes. Connectivity pathways also differ across sectoral and accounting contexts. The findings remain stable under alternative population definitions, item specifications, and weighting approaches. The study contributes a replicable, sector-neutral framework for evaluating the nature and depth of connectivity between sustainability and financial reporting.

This study examines accounting connectivity between FY2024 sustainability statements prepared under the European Sustainability Reporting Standards (ESRS) and corresponding IFRS financial statements. Using the full eligible population of 22 Portuguese companies listed on the Euronext Lisbon regulated market, it develops and applies a 26-item Accounting Connectivity Index (ACI) across four dimensions: Referential, Quantitative, Methodological, and Accounting Consequence Connectivity. The analysis combines structured content analysis with qualitative assessment of sustainability-to-accounting pathways. ACI scores range from 17.1 to 94.8, with a population mean of 57.1. Quantitative Connectivity is the strongest and most widespread dimension, largely reflecting traceable relationships between EU Taxonomy metrics and financial-statement amounts. Accounting Consequence Connectivity, by contrast, is concentrated in seven companies. The results show that quantitative traceability does not necessarily imply substantive accounting connectivity and support a distinction between disclosure connectivity and integration into accounting assumptions, estimates, measurement, and financial-statement outcomes. Connectivity pathways also differ across business models. The findings remain stable under alternative population definitions, item specifications, and weighting approaches. The study contributes a replicable, sector-neutral framework for evaluating the nature and depth of connectivity between sustainability and financial reporting.