1. Introduction 1.1 Background of Tourism SMEs 1.2 Importance of ESG Integration 1.3 Objectives of the Study 2. ESG in Tourism Sector 2.1 Defining ESG in Tourism 2.2 Current Trends in Tourism SMEs 2.3 Challenges of Implementing ESG 3. The FOREST Tool 3.1 Overview of the Tool 3.2 Development and Implementation 3.3 Potential Benefits for SMEs 4. Tourism SMEs in Portugal 4.1 Characteristics of Portuguese Tourism SMEs 4.2 Role of Turismo de Portugal 4.3 Current ESG Practices 5. Capacity Building Strategies 5.1 Importance of Capacity Building 5.2 Training and Development Programs 5.3 Case Studies in Portugal 6. Assessing the FOREST Tool 6.1 Methodology for Assessment 6.2 Results and Findings 6.3 Lessons Learned 7. Integration of ESG Principles 7.1 Best Practices in Sustainability 7.2 Overcoming Barriers to ESG 7.3 Long-term Impact on SMEs 8. Conclusion 8.1 Summary of Key Findings 8.2 Recommendations for Future Research 8.3 Final Thoughts on ESG Institutionalization
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