Social responsibilities require that enterprises inform their stakeholders on to what extent they consider the society while using natural resources, and on how they operate economically. Enterprises prepare sustainability reports to present their economic, social and environmental activities and the effects of these activities. There are several reporting frameworks used worldwide for this. In this study, sustainability reports of accommodation establishments in Turkey were examined with the content analysis method. These reports were analyzed by comparing them with GRI reporting standards and GRI Tourism Indicators prepared by the GRI Global Sustainability Standards Board to guide the tourism industry. In the content analysis, considering the GRI Tourism Indicators, various keywords were determined and the frequency of the keywords in the reports was examined. As a result of the research, it was determined that the accommodation enterprises included the most social explanations and the least economic explanations in their sustainability reports. It has been determined that sustainability reports include general valid statements rather than the information specified in the GRI standards, do not comply with the reporting principles and as a result, do not report in accordance with the GRI Standards.