Checking into the future: How Michaeler & Partner is strategically embedding sustainability in hospitality

Sustainability as an integrated management model

For Michaeler & Partner, sustainability management is now an integral part of its own corporate and consulting work. The team is responsible for ESG management for the Falkensteiner Michaeler Tourism Group (FMTG) and at the same time uses the professional expertise and implementation experience gained from this in consulting projects with external clients. This combination of operational implementation and consulting has resulted in a working model that consistently links sustainability with profitability, risk aspects and strategic corporate development.

Oliver Julian Pessoa Huber, Managing Director ESG at Michaeler & Partner, also believes that sustainability is not an isolated reporting issue, but a key transformation lever. Efficiency, resource conservation and economic success are directly linked: Those who manage resources in a targeted manner reduce costs and risks in the long term. This is particularly crucial for an internationally active hotel group with development, operational and investment perspectives, as various stakeholders increasingly expect reliable data, professional ESG management and clearly comprehensible strategic approaches.

From regulatory driver to structured implementation

As in many companies, the initial impetus came from regulation. At FMTG, however, sustainability quickly developed beyond a mere compliance task into a strategic field of action with significance for the Group-wide positioning, risk management and long-term economic resilience. Due to the complex structure with several countries, numerous locations and heterogeneous data sources, it quickly became clear that sustainability management cannot be scaled efficiently without a structured, integrated system.

With this in mind, Michaeler & Partner decided to work with Code Gaia. The platform helps to bundle key ESG topics such as materiality analysis, reporting and corporate carbon footprint, standardize data structures and make processes more efficient and traceable. This not only facilitates operational implementation, but also creates the basis for consistently linking strategic and operational measures.

In recent years, sustainability has clearly developed from a “nice to have” to a “must have” for us. Not only from a regulatory perspective, but above all as an economic success factor.

Oliver Julian Pessoa Huber

Managing Director ESG Michaeler & Partner

Making complex data usable in a structured way

In practice, sustainability data is rarely perfect. Instead of being complete, uniform and immediately analyzable, they often have to be compiled and classified from different sources. Michaeler & Partner therefore deliberately adopts a pragmatic approach: working with existing data, combining different data qualities in a meaningful way and deriving reliable results and a strategic basis for decision-making.

Code Gaia will serve as the central platform for essential parts of the sustainability management. In addition to calculating the corporate carbon footprint, the software provides support in particular in carrying out materiality analyses, structuring stakeholder dialogs and setting up consistent ESG reporting. Different data points are bundled in one place, complex Scope 3 categories are mapped in a structured manner and processed efficiently even if the data is incomplete. The added value lies not only in the automation, but above all in the integrated structure: processes become faster, more transparent and more audit-proof – an important prerequisite for strategic control, internal management and external reporting.

The reduction in workload was particularly noticeable for complex issues such as the calculation of Scope 3.1 (purchased goods and services). The further development of AI support has reduced the workload in individual areas, while at the same time the technical assessment remains central. The software therefore does not replace expertise, but supports it in a targeted manner and creates a better basis for well-founded decisions.

The key factor here is the transparency gained: the improved database makes it clearer where the biggest levers are and where the most action can be taken. Adopting initiatives from other companies in the industry is out of the question for them:

“It’s not about simply copying what others are doing, but understanding your own levers and implementing the measures that really create added value step by step“, explains Oliver.

From the aha moment to concrete improvements

After two years of intensive work on numerous sustainability projects, from strategy and materiality to reporting and carbon accounting, as well as the establishment of accompanying ESG structures, a solid basis for orientation, prioritization and implementation was created, both within FMTG and in external consulting.

Using FMTG as an example, the first step focused on the structured recording of the status quo and the collection of a database. Subsequently, a double materiality analysis was carried out, stakeholder perspectives were obtained, a robust reporting structure was established and ESG aspects were systematically integrated into existing management processes. This created transparency as to where emissions, resource consumption and costs can be specifically influenced.

The following measures, among others, were developed and supported as part of the implementation for FMTG:

• Saving water
• Expansion of photovoltaics
• Saving waste
• Professionalization of energy data
• Stronger link between ESG data and cost structures

Further development will focus in particular on the areas with the greatest leverage – especially building consumption and Scope 3.1 emissions within FMTG. At the same time, reporting, data quality and strategic management will be continuously developed and applied in consulting projects. The next key step is the development of climate transition plans based on an increasingly robust data and analysis foundation.

This structured approach also forms the basis for our work with external clients: Companies are supported in identifying their material ESG issues, establishing data structures and integrating sustainability into strategy and reporting – with the result of efficiently meeting regulatory requirements, creating a sound basis for decision-making and anchoring sustainability as an active management and value driver within the company.