Following the global ESG management trend, the tourism industry also recognizes the need for ESG management for sustainable tourism. However, as it was judged that the evaluation indicators implemented to encourage ESG management activities correspond to general companies and there is a limit to reflect the characteristics of the tourism industry, this study tried to develop evaluation indicators suitable for the characteristics of the lodging industry. Therefore, in this study, 12 hotel tourism experts were selected and the final scale was confirmed through the development and refinement of measurement items using the Delphi survey. As for the research process, in the 1st Delphi survey, the initial measurement items were constructed and verified, and the scale was removed and added. completed. It is judged that it is necessary to encourage and support the ESG management awareness of the hotel and tourism industry. Second, in the social domain, as indicators such as emotional labor, local community, and employee protection were further developed, the importance of these indicators in the hotel and tourism industry was proven. Third, in corporate governance, there are additionally developed indicators such as participation in decision-making and compliance with the code of ethics (personal information protection). This suggests that strong policies are needed.