Rural tourism accommodation performance in times of COVID-19 pandemic

Two years after the COVID-19 pandemic, its effects on rural tourism remain understudied. This paper aims to study the performance of rural accommodation businesses by assessing their environmental and health attitudes. Data on environmental and health measures and business performance perceptions were collected through a questionnaire completed by 1,794 managers, the largest dataset to date for rural tourism. A PLS-SEM model and ImportancePerformance Analysis (IPMA) were run to assess both dimensions towards these businesses' resilience. The main findings were that (1) environmental dimensions were relegated by COVID-19 ones affecting resilience and (2) the fulfilment of hygiene protocols and measures by guests and businesses were crucial in business resilience. The IPMA also allows informed decision-making by identifying relative importance and performance, supporting the PLS-SEM condusions. In condusion, the recent situation might have benefited rural tourism businesses thanks to their resilience and might be a chance to tackle rural tourism seasonality.