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The article aims to discuss the implementation of the sustainable development goals on the example of Polish hotels in the light of the COVID-19 pandemic. Due to national and international restrictions and limitations, and, consequently, the inability of hotel facilities to operate in full capacity, it was important and legitimate for the authors to look at how the facilities achieved their own goals and how they corresponded with the assumptions of sustainable development in this difficult time. The article is based on case studies and practical experience of one of the authors. The data comes from secondary and primary sources, including: a survey conducted among 102 hotel facilities in Poland (CAWI method) and a case study of a chain hotel. The data was analysed in an exploratory and descriptive manner. A significant contribution is the original approach to interpreting the market situation in the Polish hospitality industry and an attempt to indicate the direction in which it will develop. The most important conclusions include the fact that many of the tasks and initiatives carried out by the observed facilities are part of the UN SDGs, and the situation during the pandemic influenced their temporal limitation or was not relevant for them. The conducted research made it possible to clearly indicate specific recommendations for the further development of hotel facilities in accordance with the sustainable development concept.

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