In tourism, natural resources and the physical environment are regarded as important assets to enhance the product. Practitioners in this multisectoral industry (including hotels) perceive the environment and its resources to be a crucial feature in attracting more tourists. Today, most sectors of industry face pressure to improve their environmental performance. Hotels as a component of tourism are no exception. Hotels can act to reduce their environmental impacts and, collectively, make a substantial contribution to improving the quality of the environment. A wide range of publications offer guidance and advice on the actions hoteliers may take to alter their practices and thus address environmental issues. Yet, to date, it is not clear how many hotels are applying these recommendations, nor which actions share this common goal. Equally, the lack of operationalisation in environmental principles, implicit within many codes of practice, is seeing the emergence of a gap between theory and practice in these matters. It is the nature of this gap that is explored. Additionally, an assessment is undertaken of what the tourism industry is doing to improve environmental performance, and a case study is presented based on a detailed survey of environmental management practices in 42 London hotels.