Why Sustainability Matters: The Changing Business Context

Sustainability is now a core expectation in how businesses operate and are perceived. Customers—especially in consumer‑facing sectors like attractions and leisure—increasingly expect brands to act responsibly beyond delivering experiences. Regulatory requirements around energy, waste, emissions, and ESG disclosure are also advancing, making sustainability an important foundation for compliance, transparency, and trust. At the same time, funding and investment decisions are placing greater emphasis on sustainability performance as a signal of long‑term resilience. To respond effectively, sustainability must be understood and supported at the business‑unit level, where day‑to‑day operational decisions are made