The corporate structures systemic optimization in the tourism industry based on ESG-transformation

The article considers from the perspective of systems economics the directions of system optimization of tour operator companies and hotel enterprises in the conditions of transforming markets in accordance with global principles of sustainable development. The author analyzes current international basic standards for the sustainable development of collective accommodation facilities, tourism destinations and tourism enterprises. The study identifies the main economic, social and environmental mechanisms and tools for implementing ESG policies in enterprises and proposes three models for transforming the business processes of tourism industry enterprises in line with current socio-economic challenges and strategic governmental objectives. The article reviews the cases of innovative enterprises in developing a sustainability management system and proposes universal business processes for implementing ESG transformation of enterprises.