ESG-ПІДХОДИ ДО РОЗВИТКУ ПРИРОДООРІЄНТОВАНОЇ РЕАБІЛІТАЦІЇ У СФЕРІ ТУРИЗМУ ТА ГОСТИННОСТІ, ESG APPROACHES TO THE DEVELOPMENT OF NATURE-BASED REHABILITATION IN TOURISM AND HOSPITALITY

<jats:p>The article explores the theoretical and applied principles of implementing ESG approaches in the development of nature-based rehabilitation (NBR) in the field of tourism and hospitality. It is substantiated that the integration of environmental, social and management components of ESG (Environmental, Social, Governance) creates a basis for the formation of sustainable tourism products focused on preserving natural resources, improving the quality of life of the population and ensuring the long-term competitiveness of enterprises. The specifics of the implementation of the environmental component are determined by limiting anthropogenic load, implementing the principles of the circular economy and using renewable energy sources; the social component – by expanding the availability of nature-based rehabilitation services for veterans, people with disabilities and other vulnerable groups of the population, as well as developing professional training for specialists; the management component – by improving ESG reporting, international certification and increasing transparency of management. Based on the statistical data of the Global Wellness Institute, the dynamics of the global wellness tourism market in 2016-2025 were analyzed and its rapid recovery after the COVID-19 pandemic was confirmed. Regression analysis showed the presence of an almost functional upward trend in the post-crisis period, and the high correlation coefficient between the market volume and the number of trips confirmed the stability of the demand for wellness and NBR practices. The development of the global ESG certification market was also studied, which demonstrates continuous exponential growth regardless of crisis phenomena, which indicates the strengthening of the institutionalization of the principles of sustainable development in the tourism industry. Key barriers to the implementation of ESG approaches in the development of NBR were identified, including environmental, social, managerial and financial constraints. A model for integrating ESG principles into the formation of nature-oriented rehabilitation products was proposed, combining the environmental, social and managerial levels. The practical significance of the results lies in developing recommendations for tourism and hotel enterprises, government agencies, and investors on integrating NBR indicators into ESG reporting, improving the certification system, and increasing the investment attractiveness of nature-oriented tourism projects.</jats:p>