USALI 12, Understanding the EWW Schedule: Part 3, Waste Reporting

USALI 12's Waste Mandate

The hospitality sector operates under mounting pressure to quantify and reduce its environmental impact, with waste emerging as a critical focus amid global sustainability shifts.

The Uniform System of Accounts for the Lodging Industry (USALI) 12th Revised Edition consolidates waste reporting into the Energy, Water, and Waste (EWW) Schedule 9, reclassifying it from Property Operations and Maintenance. This introduces standardized expense categories—Landfill or Incineration, Recycled Waste, Composted Waste, Other Diverted—and metrics like waste per occupied room or per square foot.

The shift responds to inconsistent historical practices that obscured true costs and hindered comparisons across properties. Hotels now face deadlines to integrate these changes into financial systems by January 1, 2026, the mandatory adoption date, though early adoption is permitted.

Real-world impacts hit operators through higher scrutiny: inaccurate waste data can inflate disposal expenses, undermine ESG compliance for owners seeking financing or certifications, and weaken competitive positioning as guests and meeting planners favor lower-impact properties. Smaller hotels without robust tracking face disproportionate hurdles in auditing waste streams.

Non-obvious angles include tensions between accuracy and feasibility—many properties rely on estimates due to missing vendor weights—and the dual financial-environmental equation: better diversion reduces fees but requires investment in processes or technology, while inaction risks regulatory exposure in tightening waste laws.