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Abstract
Hotel food and beverage (F&B) operations are frequently embedded within aggregated hotel carbon inventories and are therefore under-managed as a distinct, carbon-intensive subsystem. Evidence from food-system LCA syntheses and hospitality-sector decarbonization initiatives indicates that dominant hotel emission drivers often sit outside traditional building-energy boundaries, particularly where restaurants, banquets, bars, and central kitchens are material revenue streams. In these settings, F&B emissions are shaped by upstream agricultural production, processing and packaging, cold-chain logistics and refrigerants, menu structure and portioning, kitchen engineering, and waste generation. We propose the Food & Beverage Carbon-Efficiency System (F&B-CES 2.0), an audit-ready framework that integrates hybrid activity-based and spend-based accounting, an ISO-aligned four-layer evidence chain, and a tiered Copper-Silver-Gold rating mechanism linking performance thresholds to data integrity and governance maturity. The system supports decision-making in menu engineering, procurement governance, capital planning, and product-level low-carbon dish or banquet claims.